Protest 968224-G of Alliance Distributors, Inc.

Keefe, Judge:

In this suit the plaintiff seeks to recover certain customs duties alleged to have been illegally assessed by the collector at New York upon whisky imported from Cuba. The whisky was entered in December 1934 and placed in bonded warehouse. Upon withdrawal after January 1, 1936, it was assessed for duty at $5 per gallon under paragraph 802, Tariff Act of 1930, less a reduction of 20 percent under the Cuban Trade Agreement, T. D. 47232, and at $2 per gallon internal revenue tax. The plaintiff claims that the portion of whisky remaining in warehouse after January -1, 1936, is…