Atlas Marine Supply Co. v. United States

CliNE, Judge:

This is a suit against the United States, arising at the port of Los Angeles, to recover additional duty claimed to have .been assessed improperly at the rate of 10 per centum ad valorem ¡under the provisions of section 304 (b) of the Tariff Act of 1930 on the ground that the merchandise was not legally marked when -imported.

It appears from the record in this case that the merchandise in issue ■consisted of lubricating oil in wooden barrels which was entered for warehouse on September 21, 1935; that the barrels containing the •oil were not legally marked when the merchandise…