Close v. United States
32 Cust. Ct. 494, 1954 Cust. Ct. LEXIS 2078
United States Customs Court·Decided May 13, 1954·No. No. 58098; protests 177327-K and 177328-K (Seattle)·Published
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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Close v. United States, 32 Cust. Ct. 494, 1954 Cust. Ct. LEXIS 2078 (cusc 1954).
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