Barbier v. United States
36 Cust. Ct. 337
United States Customs Court·Decided February 2, 1956·No. No. 59710; protest 255988-K (New York)·Published
Opinion
Opinion by
Following Sucrest Corporation v. United States (31 C. C. P. A. 220, C. A. D. 275), it was held that payment of duties is a condition precedent to file a protest. An examination of the record showed that the protest was filed more than 60 days after liquidation. For the reasons stated, the motion to dismiss was granted.
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Barbier v. United States, 36 Cust. Ct. 337 (cusc 1956).
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