F. W. Myers & Co. v. United States

Mollison, Judge:

This protest is directed against the action of the collector of customs at the port of Ogdensburg, N. Y., in refusing to allow drawback under the provisions of section 313 (c) of the Tariff Act of 1930 upon the exportation of merchandise not conforming to sample or specifications. Section 313 (c), supra, as in effect at the times here pertinent, reads as follows:

SEC. 313. DRAWBACK AND REFUNDS.

* * * * * *(c) Merchandise Not Conforming to Sample or Specifications. — Upon the exportation of merchandise not conforming to sample or specifications upon which the duties have been…