DISSENTING OPINION
Garrett, Presiding Judge:I adhere to the views expressed and the conclusion reached by the majority in the case of United States v. F. S. Whelan, 22 C. C. P. A. (Customs) 426, T. D. 47244, which is overruled in express terms in the majority opinion in the instant case, and, since I regard the instant case as being in principle the same as that, I respectfully dissent.