Champion Coated Paper Co. v. United States

Graham, Presiding Judge,

delivered tbe opinion of tbe court:

Casein bad been imported by tbe appellant and tbe duty tbereon paid. On various dates between December 21, 1927, and February *8421, 1930, twenty drawback entries were filed by appellant under tbe Tariff Act of 1922, with the Deputy Collector of Customs at Cincinnati, to recover 99 per centum of the duty paid on parts of this casein which bad been manufactured. These entries were duly liquidated by the collector at Cleveland, and the money paid to the appellant.

In 1930, the Special Agency Service of the Treasury Department, at the instance…