Matson Navigation Co. v. United States

Keefe, Judge:

The plaintiff seeks to recover duties paid upon certain bottles containing wines withdrawn from warehouse and laden under customs supervision upon vessels as ships’ supplies. It is conceded that duty was not assessed upon the wines. The shipment consisted of 45 cases of wines in bottles imported from Germany and entered for warehouse on February 27, 1939. Duty was paid on March 23, 1939, and the entry was liquidated on April 5, 1939. One of the cases in question was withdrawn from warehouse on March 30, 1939. Another was withdrawn on April 8, 1939. Protest was filed *111on May 29,…