Barbier (Arabian American Oil Co.) v. United States

Opinion by

At the trial, it appeared that duty was assessed upon the film for the reason that the regulations were not complied with. The missing documents were admitted in evidence, together with the memoranda of the collector, stating that the regulations were now complied with and had not the period within which the collector may review his liquidations expired, the film would have been admitted free of duty. On the record presented, the claim of the plaintiff was sustained.