Atlas Marine Supply Co. v. United States

This is an appeal from the judgment of the United States Customs Court, Third Division, overruling the protest of the importer whereby it sought recovery of duties assessed and collected by the Collector of Customs at the port of Los Angeles, Calif., upon certain metal drums containing lubricating oil.

There is no controversy respecting the following facts:

September 8, 1938, appellant made warehouse entry of drums containing oil. The entry stated that the oil was a raw product of Russia, manufactured in Denmark, and that the drums containing the oil were of foreign manufacture. On different…