Martino, Inc. v. United States

Ekwall, Judge:

Two shipments of liquor that arrived at the port of New York were sent to Philadelphia under a warehouse and transportation entry in March 1934, and at the latter port a rewarehouse entry was made and they were placed in bonded warehouse without payment of duty. There they remained for 5 years, the statutory period of 3 years (section 559 of the Tariff Act of 1930), plus two extensions of 1 year each granted under authority of T. D. 49343. At the expiration of the bonded period, as extended, to wit, in March 1939, no action having been taken by the importing company, the liquor…