United States v. National Sugar Refining Co.

This is an appeal from a judgment of the United States Customs Court, First Division, rendered pursuant to its decision, C. D. 1307, *97directing the Collector of Customs to reliquidate certain entries and to allow drawback thereon.

The facts of the case were stipulated and are as follows: The ap-pellee, National Sugar Kefining Co., sold to various buyers for export 2,241,200 pounds of refined sugar covered by 13 drawback entries herein involved. All title to the sugar had passed to the buyers prior to exportation, but the right to drawback of customs duty remained with appellee. The necessary…