Joseph Markovits, Inc. v. United States , 42 Cust. Ct. 269 ( 1959 )

Opinion by

Johnson, J.

At the trial, it was stipulated that if the certificate of exportation had been filed prior to the liquidation of the entry or the expiration of the collector’s review period provided for in section 515, the merchandise would have been liquidated free of duty under paragraph 1615, as amended, supra. In view of the stipulation and following Abstract 57104, the claim of the plaintiff was sustained.