Barbier v. United States

36 Cust. Ct. 337
CourtUnited States Customs Court
DecidedFebruary 2, 1956
DocketNo. 59710; protest 255988-K (New York)
StatusPublished

This text of 36 Cust. Ct. 337 (Barbier v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Barbier v. United States, 36 Cust. Ct. 337 (cusc 1956).

Opinion

Opinion by

Johnson, J.

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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Bluebook (online)
36 Cust. Ct. 337, Counsel Stack Legal Research, https://law.counselstack.com/opinion/barbier-v-united-states-cusc-1956.