Federal Seaboard Terra Cotta Corp. v. United States

Opinion by

It appeared that the importer was unable to comply with the regulations by filing a certificate on customs Form 4467 of outward shipment of the films in question. When the protest was called for trial there was no appearance on behalf of the plaintiff. In view of the mandatory requirements of the statute attending the importation of American goods without the payment of duty, judgment was rendered in favor of the defendant.