Protest 810124-G of Kolmar, Inc.

*281Opinion by

Keefe, J.

It was established that the facts in this case are almost identical with those in Sherbrook Distributing Co. v. United States (15 Cust. Ct. 26, C. D. 935) and in Kolmar, Inc. v. United States (13 id. 134, C. D. 884). The Sherbrook case, supra, was appealed to the United States Court of Customs and Patent Appeals, Suit 4526, and on March 30, 1946, it was held that the reliquidation should be based on the actual gallonage reported by the United States gauger rather than upon the exported quantities or upon the capacity of the casks, less 2)4 percent for outage, and the…