Solomon v. United States

Mollison, Judge:

This protest is directed against the action of the collector -of customs in refusing to allow drawback under the provisions of section 313 of the Tariff Act of 1930 (19 U. S. C. § 1313) upon the exportation of certain shower-proofed rayon piece goods manufactured or produced in the United States with the use of imported merchandise. The ground of refusal is stated to be that the merchandise was not exported within the 3-year limitation after importation of the imported merchandise contained in subsection (h) of section 313, supra.

The pertinent portions of the statute read as…