Bluefries New York, Inc. v. United States

U.S. Customs Court

Bluefries New York, Inc. v. United States

32 Cust. Ct. 538, 1954 Cust. Ct. LEXIS 2179

CourtUnited States Customs Court

DecidedJune 17, 1954

DocketNo. 58199; protest 221271-K (New York)

StatusPublished

This text of 32 Cust. Ct. 538 (Bluefries New York, Inc. 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

Bluefries New York, Inc. v. United States, 32 Cust. Ct. 538, 1954 Cust. Ct. LEXIS 2179 (cusc 1954).

Pincite

Opinion

Opinion by

Johnson, J.

When this case was called for trial, there was no appearance on behalf of the plaintiff. Counsel for the Government moved in evidence the collector’s memorandum, which stated that the duty had not been paid, and he made a motion to dismiss the protest upon the ground that it was not filed in accordance with section 515. Following Abstract 57870, it was held that payment of duties is a condition precedent to the right to file protest against the payment of same. The protest was therefore dismissed.

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Opinion by

Johnson, J.

When this case was called for trial, there was no appearance on behalf of the plaintiff. Counsel for the Government moved in evidence the collector’s memorandum, which stated that the duty had not been paid, and he made a motion to dismiss the protest upon the ground that it was not filed in accordance with section 515. Following Abstract 57870, it was held that payment of duties is a condition precedent to the right to file protest against the payment of same. The protest was therefore dismissed.

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Bluebook (online)

32 Cust. Ct. 538, 1954 Cust. Ct. LEXIS 2179, Counsel Stack Legal Research, https://law.counselstack.com/opinion/bluefries-new-york-inc-v-united-states-cusc-1954.