Rhodes Bros. v. United States

Keefe, Judge:

This action was originally heard and decided in favor of the plaintiffs (4 Cust. Ct. 248, C. D. 334). The merchandise consists of an American-made fur coat, purchased under a conditional sales contract and taken from the United States by the purchaser who ceased to make further installment payments. The fur coat was later repossessed in the foreign country by the seller thereof and returned to the United States. This court held that the return of said coat to the United States prior to the effective date of the amendment to the act of 1930 by the Customs Administrative Act of…