PVO International, Inc. v. United States

Re, Chief Judge:

Plaintiff has brought this action to obtain a refund of Customs duties which it claims were improperly assessed on excess *158moisture and impurities in five shipments of crude palm kernel oil imported from Zaire, Sumatra, and Malaysia. Pursuant to rule 4.7 (b) (3) of the rules of this court, defendant moved to dismiss the action for plaintiff’s failure to comply with a condition precedent. Specifically, defendant contends that, since plaintiff failed to file Customs form 4315, “Application for Allowance in Duties”, it has not complied with a condition precedent mandated by a…