United States Customs Court June 23, 1945, No. 50300 (Protest 92146-K of R. C. Williams & Co.)

Opinion by

Ekwall, J.

It was stipulated that after the effective date of T. D. 48033, there remained in warehouse 15 cases containing 36 gallons of Scotch whisky which had been aged in wooden containers at least 4 years prior to the date of entry or withdrawal from warehouse, as required by said trade agreement; that at the time of withdrawal for consumption and subsequent liquidation, the age