H. L. Moore Drug Exchange v. United States

Opinion toy

Johnson, J.

At the trial, it was stipulated that at the time of liquidation there was no compliance with the applicable customs regulations, but that said regulations have now been complied with, to the extent that part of the merchandise, worth $7,000, consisted of American goods returned. Accordingly, the claim of the plaintiff was sustained, and the collector was directed to reliquidate the entry and refund all duty taken upon such part of the merchandise as is worth $7,000.