Shell Oil Co. v. United States

Ekwall, Judge:

This suit against the United States involves two cases of machinery which arrived at the port of New York and were shipped under immediate transportation entry in bond to the port of Los Angeles, Calif., where they were entered for exportation on a transportation and exportation entry on August 31, 1933. At the port of Los Angeles under date of September 1, 1933, they were laden on board the Norwegian M/S Norden under customs supervision for shipment to Yokohama, Japan.

The importer was required to give a bond in connection with the exportation. The form of customs bond…