CLARK, Circuit Judge.
The bankrupt, Chemo Puro Manufacturing Corporation, was the ultimate consignee of goods which it purchased abroad. For several years prior to the bankruptcy here involved, the appellant, R. J. Saunders & Co., Inc., had acted as customs broker for Chemo Puro. In this capacity, appellant entered shipments through customs, paid the duties, and billed Chemo Puro. Appellant was required, as nominal consignee and importer of record, to file a surety...
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