Duroch Ltd. v. United States

Wilson, Judge:

This is an application for review of the decision and judgment of the trial court, Ekwall, J., involving the proper value applicable to certain Scotch-type whisky, exported from the Virgin Islands on or about August 4, 1941, and entered at the port of New York. Duroch Limited, Inc. v. United States, 33 Cust.

It appears that the merchandise in question was shipped to this country and placed in the foreign trade zone at New York, from which it was subsequently withdrawn and entered for consumption between the dates of September 12, 1941, and March 25, 1942. Upon the withdrawal from…