Geo. Wm. Rueff, Inc. v. United States

WalKur, Judge:

The collector of customs at the port of New Orleans refused to allow drawback of 99 per centum of the duties paid on imported steel used in the manufacture of 8,975 steel drums which were exported for benefit of drawback under section 313 (a), Tariff Act of 1930, because of the failure of the exporter to complete the drawback entry within 2 years from the date of exportation, as required by article 1059 (a) of the Customs Regulations of 1937 by filing in duplicate a certificate of manufacture on customs Form 7575 within 2 years from the date of clearance of the exporting vessel.

T…