
    Before the Third Division,
    December 29, 1943
    No. 49078.
    Protest 98863-K of F. H. Leggett & Co. (New York).
   Opinion by

Keefe, J.

At the trial it was stipulated between counsel that the merchandise was not imported and that the customs regulations relating to non-importation had been complied with by the importer. The collector was therefore directed to reliquidate the entry and make refund accordingly.  