Opinion by
Keefe, J.It was admitted that the regulations relative to the free entry of returned American products had not been complied with at the time the merchandise was entered. On the authority of Stone v. United States (7 Ct. Cust. Appls. 439, T. D. 37009) and Abstract 13479 the protest was overruled as the certificate of exportation in question was not filed with the collector until several months after liquidation.