Spencer, Kellogg & Sons (Inc.) v. United States

This is an appeal from a judgment of the Board of General Appraisers overruling the protest of the appellant against the decision of the collector of the port of New York refusing an allowance for drawback on the exportation of linseed-oil cake manufactured from imported flaxseed.

Authority for the refunding of duties, as drawback, paid upon imported merchandise used in the United States in the production or manufacture of articles for exportation, is contained in section 313 of the Tariff Act of 1922, and, for the purposes of this case, articles *613859, 860, and 861 of the Treasury…