Frank P. Dow Co. v. United States

WatsoN, Judge:

These consolidated protests are directed against the action of the collector of customs in refusing to allow drawback under the provisions of section 313 (c) of the Tariff Act of 1930, as amended, on the exportation of certain inflatable toys which plaintiffs claimed did not conform to the sample or specification.

The parties have stipulated that “the regulations applicable to drawback claims have been complied with to the extent of filing the documents, and returning the merchandise to Customs in the manner and time required by the regulations, and the goods were exported as…