
    No. 62377.
    Gulf Oil Corp. and J. J. Boll v. United States,
    protest 318501-K (B) (New York).
   Opinion by

Johnson, J.

It was stipulated that if the certificate of exportation had been filed prior to the liquidation of the entry or the expiration of the collector’s review period provided for in section 515, the merchandise would have been liquidated free of duty under paragraph 1615, as amended, supra. In view of the stipulation and following Abstract 53865, the claim of the plaintiffs was sustained.  