Protest 111815-K/12702 of Standard Fruit & Steamship Co.

U.S. Customs Court

Protest 111815-K/12702 of Standard Fruit & Steamship Co.

15 Cust. Ct. 259

CourtUnited States Customs Court

DecidedSeptember 5, 1945

DocketNo. 50454

StatusPublished

This text of 15 Cust. Ct. 259 (Protest 111815-K/12702 of Standard Fruit & Steamship Co.) 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

Protest 111815-K/12702 of Standard Fruit & Steamship Co., 15 Cust. Ct. 259 (cusc 1945).

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Opinion

Opinion by

Keefe, J.

At the trial the witness for the plaintiff admitted that the certificate of exportation was not filed within the bonded period or at any time before the liquidation of the entry, as required by the customs regulations. Government counsel moved to dismiss the protest upon the ground that it was not filed in accordance with section 514, pointing out that the entry was liquidated on February 1, 1944, and the protest was not filed until May 23, 1944. Inasmuch as the liquidation here complained about became final and conclusive upon all persons on March 31, 1944, it was held that a protest subsequently filed may not be legally acted upon by this court. The motion to dismiss was therefore granted.

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Opinion by

Keefe, J.

At the trial the witness for the plaintiff admitted that the certificate of exportation was not filed within the bonded period or at any time before the liquidation of the entry, as required by the customs regulations. Government counsel moved to dismiss the protest upon the ground that it was not filed in accordance with section 514, pointing out that the entry was liquidated on February 1, 1944, and the protest was not filed until May 23, 1944. Inasmuch as the liquidation here complained about became final and conclusive upon all persons on March 31, 1944, it was held that a protest subsequently filed may not be legally acted upon by this court. The motion to dismiss was therefore granted.

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Bluebook (online)

15 Cust. Ct. 259, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-111815-k12702-of-standard-fruit-steamship-co-cusc-1945.