Protest 27662-K of Sang Chong Lung & Co.

U.S. Customs Court

Protest 27662-K of Sang Chong Lung & Co.

9 Cust. Ct. 449

CourtUnited States Customs Court

DecidedNovember 18, 1942

DocketNo. 47739

StatusPublished

This text of 9 Cust. Ct. 449 (Protest 27662-K of Sang Chong Lung & 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.

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Protest 27662-K of Sang Chong Lung & Co., 9 Cust. Ct. 449 (cusc 1942).

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Opinion

Opinion by

Ekwall, J.

At the hearing the Government moved to dismiss the case on the ground that the protest fee had not been paid, as required by section 3, paragraph N, Tariff Act of 1913, inasmuch as the tender of the fee was untimely. It was found that the protest was filed July 25, 1939, and the tender of the fee made and fee received July 28, 1939. The court therefore found that the protest fee was timely and the motion to dismiss was denied. As the record shows that the requirements of section 2901, Revised Statutes, have been complied with, the plaintiff’s claim that the appraisement is void was overruled and judgment rendered in favor of the defendant.

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Opinion by

Ekwall, J.

At the hearing the Government moved to dismiss the case on the ground that the protest fee had not been paid, as required by section 3, paragraph N, Tariff Act of 1913, inasmuch as the tender of the fee was untimely. It was found that the protest was filed July 25, 1939, and the tender of the fee made and fee received July 28, 1939. The court therefore found that the protest fee was timely and the motion to dismiss was denied. As the record shows that the requirements of section 2901, Revised Statutes, have been complied with, the plaintiff’s claim that the appraisement is void was overruled and judgment rendered in favor of the defendant.

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Bluebook (online)

9 Cust. Ct. 449, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-27662-k-of-sang-chong-lung-co-cusc-1942.