Atlas Fibers Co. v. United States

This is an appeal from the judgment of the United States Customs Court, First Division, C. D. 1528, overruling appellant’s protest against the refusal of the Collector of Customs to refund customs duties, under the provisions of section 557 (a) and/or section 558 (a) (1) of the Tariff Act of 1930, as amended, assessed and paid on the imported merchandise here involved.

The attorneys for the parties herein have stipulated that the second, third, fourth, fifth and sixth paragraphs of the decision of the Customs Court state the undisputed facts of the case. Those paragraphs read as follows:

The…