DONLON, Judge:
Certain hearing aids and parts thereof, exported variously from Austria, Denmark, and Switzerland, were imported by plaintiff, a customs broker, at Chicago for the account of Fidelity Electronics, Ltd. As to two entries, importation was directly by Fidelity Electronics, Ltd. The several importations extend from July 12, 1961, to November 26, 1962. All of the entries at bar were liquidated as entered, between April 25, 1962, and April 24, 1963.
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