Close v. United States
32 Cust. Ct. 494, 1954 Cust. Ct. LEXIS 2078
CourtUnited States Customs Court
DecidedMay 13, 1954
DocketNo. 58098; protests 177327-K and 177328-K (Seattle)
StatusPublished
This text of 32 Cust. Ct. 494 (Close 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
Close v. United States, 32 Cust. Ct. 494, 1954 Cust. Ct. LEXIS 2078 (cusc 1954).
Opinion
Opinion by
The record showed that the entries were liquidated on April 16 and February 1, 1951, respectively, and that the protests were filed on August 28, 1951. Since the protests were filed more than 60 days after liquidation, they were held untimely, and the motion to dismiss was granted. (Section 514, Tariff Act of 1930.)
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32 Cust. Ct. 494, 1954 Cust. Ct. LEXIS 2078, Counsel Stack Legal Research, https://law.counselstack.com/opinion/close-v-united-states-cusc-1954.