Protest 98863-K of F. H. Leggett & Co. , 12 Cust. Ct. 232 ( 1943 )

Opinion by

Keefe, J.

At the trial it was stipulated between counsel that the merchandise was not imported and that the customs regulations relating to non-importation had been complied with by the importer. The collector was therefore directed to reliquidate the entry and make refund accordingly.