Neo-Smelting & Refining, Inc. v. United States

Opinion by

It was stipulated that the collector would have liquidated the merchandise free of duty had certain information, which was subsequently supplied, been before him at the time of liquidation. An examination of the official papers, which were received in evidence, showing the involved merchandise to be a byproduct scrap which had to be remanufactured, the claim of the plaintiff was sustained.