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  5. 741 F.Supp. 1577 (1990)
 

718 FIFTH AVE. CORP. v. U.S.

Court No. 85-07-00964.

741 F.Supp. 1577 (1990)

718 FIFTH AVENUE CORP., Plaintiff, v. The UNITED STATES, Defendant.

United States Court of International Trade.

June 21, 1990.

Attorney(s) appearing for the Case

Rode & Qualey, Patrick D. Gill and Eleanore Kelly-Kobayashi, New York City, for plaintiff.

Stuart M. Gerson, Asst. Atty. Gen., Washington, D.C.; Joseph I. Liebman, Atty. in Charge, Intern. Trade Field Office, Commercial Litigation Branch, Civ. Div., U.S. Dept. of Justice, and Mark S. Sochaczewsky, New York City, for defendant.

Opinion

AQUILINO, Judge:

This is a case of first impression under same-condition-drawback section 1313(j) of Title 19, U.S.C., which was added to the Tariff Act of 1930 by Pub.L. No. 96-609, § 201, 94 Stat. 3555, 3560 (1980). It arises from import and export of a cushion ruby weighing 18.42 carats and gold ring mounting embellished with pear-shape and round diamonds, together valued at $2,306,750.

I

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