Protest 905374-G of Draeger Shipping Co.
Cases that cite this one
3 later published cases cite this decision.
- American Express Co. v. United States (United States Customs Court 1965)
- Nanco, Inc. v. United States (United States Customs Court 1958)
- Goldkamp v. United States (United States Customs Court 1957)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
Opinion by
It appeared that the merchandise was exported to London and returned, and that two of the three documents required by article 392, Customs Regulations of 1931, were duly filed with the collector, but that the certificate of outward shipment was not filed, the parcel post receipt having been lost. However, a duplicate receipt was obtained and admitted in evidence. On the authority of United States v. Coastwise Steamship & Barge Co. (9 Ct. Cust. Appls. 216, T. D. 38047) and Abstract 38432 it was held that the regulations were substantially complied with and the protest was sustained.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.