Protest 961369-G of Atlas Marine Supply Co.

Opinion by

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that the lubricating oil in question was exported from bonded warehouse under customs supervision without having been withdrawn previously from the custody or control of the Government.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.