Dorf International, Ltd. v. United States

U.S. Customs Court

Dorf International, Ltd. v. United States

56 Cust. Ct. 540, 1966 Cust. Ct. LEXIS 1915

United States Customs Court·Decided May 31, 1966·No. C.D. 2696·Published

Opinion

Landis, Judge:

When this case was called for trial, there was no appearance on behalf of plaintiff. Counsel for the Grovemment moved to dismiss the protest as not having been filed in accordance with law.

An examination of the official papers discloses that the entry involved herein was liquidated on October 31,1963, and the protest was filed on January 19, 1965. Under section 514 of the Tariff Act of 1930 (19 U.S.C. § 1514), a protest must be filed within 60 days after the date of liquidation.

[541]*541Since the protest was filed more than 60 days after liquidation and there was no appearance on behalf of the plaintiff, the motion to dismiss is granted.

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Landis, Judge:

When this case was called for trial, there was no appearance on behalf of plaintiff. Counsel for the Grovemment moved to dismiss the protest as not having been filed in accordance with law.

An examination of the official papers discloses that the entry involved herein was liquidated on October 31,1963, and the protest was filed on January 19, 1965. Under section 514 of the Tariff Act of 1930 (19 U.S.C. § 1514), a protest must be filed within 60 days after the date of liquidation.

[541]*541Since the protest was filed more than 60 days after liquidation and there was no appearance on behalf of the plaintiff, the motion to dismiss is granted.

Dorf International, Ltd. v. United States, 56 Cust. Ct. 540, 1966 Cust. Ct. LEXIS 1915 (cusc 1966).

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Opinion

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