Goudey v. United States

U.S. Customs Court

Goudey v. United States

23 Cust. Ct. 168, 1949 Cust. Ct. LEXIS 901

United States Customs Court·Decided September 20, 1949·No. No. 53564; protest 143320-K (Portland, Me.)·Published

Opinion

Opinion by

Lawrence, J.

When the case was called for trial there was no-appearance on behalf of the plaintiff. The record disclosed that the protest was-received by the collector on September 23, 1948, but the entry was not liquidated until December 1, 1948. Since section 514 provides that a protest may be filed against the liquidation of the collector “within sixty days after, but not before such liquidation,” it was held that the protest was not filed in accordance with law. The protest was therefore dismissed.

Free access — add to your briefcase to read the full text and ask questions with AI

Opinion by

Lawrence, J.

When the case was called for trial there was no-appearance on behalf of the plaintiff. The record disclosed that the protest was-received by the collector on September 23, 1948, but the entry was not liquidated until December 1, 1948. Since section 514 provides that a protest may be filed against the liquidation of the collector “within sixty days after, but not before such liquidation,” it was held that the protest was not filed in accordance with law. The protest was therefore dismissed.

Goudey v. United States, 23 Cust. Ct. 168, 1949 Cust. Ct. LEXIS 901 (cusc 1949).

Pincite

23 Cust. Ct. 168 (Goudey v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.