Case: Protest 961369-G of Atlas Marine Supply Co. (Los Angeles)
Abbreviation: Protest 961369-G of Atlas Marine Supply Co.
Decision Date: 1941-02-27
Docket Number: No. 45480
Citation: 6 Cust. Ct. 565
Volume: 6
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protest 961369-G of Atlas Marine Supply Co. (Los Angeles).
Judges: 
Pages: 565–565

Head Matter:
No. 45480.
Protest 961369-G of Atlas Marine Supply Co. (Los Angeles).

Opinion:
Opinion by
Cline, J.
The record showed that the lubricating oil in question was exported from bonded warehouse under customs supervision without having been withdrawn previously from the custody or control of the Government. Although the containers were not legally marked when imported it was held that the merchandise is excepted from the provision assessing duty under section 304 (b). The protest was therefore sustained. Atlas v. United States (2 Cust. Ct. 491, C. D. 185) followed.