Duroch Ltd. v. United States

Ekwall, Judge:

The merchandise involved in these appeals for *546reappraisement consists of certain Scotch-type whisky, exported from the Virgin Islands and entered at the port of New York. It was shipped to this country in barrels and placed in the foreign trade zone at New York, from which it was withdrawn and entered for consumption between the dates of September 12, 1941, and March 25, 1942. As brought into this country and withdrawn from the foreign trade zone, the merchandise consisted of 108-proof blended Scotch-type whisky. The importer, plaintiff herein, thereafter reduced the proof from…