Bluefries New York, Inc. v. United States

32 Cust. Ct. 538, 1954 Cust. Ct. LEXIS 2179
Procedural entryThis page is a short order in Bluefries New York, Inc. v. United States. Read the opinion of the Court — 33 Cust. Ct. 501
United States Customs Court·Decided June 17, 1954·No. No. 58199; protest 221271-K (New York)·Published

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

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