Eurasia Import Co. v. United States

Erwall, Judge:

Plaintiff in these 12 cases, which have been consolidated, has filed protests against the refusal of the collector of customs to refund to said plaintiff amounts paid by it in excess of the amounts due as customs duties upon importations of wool-felt hat bodies. The importer of record, by whom the warehouse entries were made at various times during the year 1936, was the Aargol Import Corp. The plaintiff herein, the Eurasia Import Co., Inc., was the purchaser of the merchandise while the same was in warehouse. The evidence discloses that the original importer, the Aargol Import…