Meraux Terminal Corp. v. United States

This is an appeal from the judgment of the United States Customs Court, Third Division, C. D. 878, overruling the protest of an importer which claimed an allowance on an importation of untreated gasoline •distillate on the ground that the merchandise was abandoned to the United States under the provisions of section 563 (b) of the Tariff .Act of 1930, as amended by section 23 of the Customs Administrative .Act of 1938.

Facts which have been settled by stipulation between the parties, ■so far as pertinent, read as follows:(1) That on January 10, 1939, plaintiff [Appellant] herein imported in…