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HQ W230187 - Internal Advice request; application for further review of protest numbers 0401-03-100192; 0401-03-100193; 0401-03-100194; 0401-03-100296; Martlet Importing Company; Beer; Destruction; 19 U.S.C. § 1313(j)(1); 19 U.S.C. § 1313(j)(2); 26 U.S.C. § 5062(c); 19 C.F.R. § 191.161; HRL 229322.