Petition 6092-R of Emery
This text of 8 Cust. Ct. 434 (Petition 6092-R of Emery) 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.
Opinion
Opinion by
When the case was called for trial counsel for respondent moved for dismissal on the ground that the petition was not filed in accordance with section 489, Tariff Act of 1930. It appeared from, an examination of the official papers that the petition was filed 61 days after date of liquidation. But the 60th day, it appeared, was a Sunday. However, following Cintez v. United States (2 Cust. Ct. 49, C. D. 85) it was held that such fact does not relieve the petitioner from the statutory requirement of filing petition within 60 days after liquidation. In accordance therewith the petition was dismissed.
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8 Cust. Ct. 434, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6092-r-of-emery-cusc-1942.