Protest 47075-K of Barnet

U.S. Customs Court

Protest 47075-K of Barnet

8 Cust. Ct. 476

CourtUnited States Customs Court

DecidedMarch 11, 1942

DocketNo. 47004

StatusPublished

This text of 8 Cust. Ct. 476 (Protest 47075-K of Barnet) 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 47075-K of Barnet, 8 Cust. Ct. 476 (cusc 1942).

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Opinion

Opinion by

Oliver, P. J.

It appeared that the entry was liquidated on August 6, 1940, and the protest dated October 21, 1940, was filed with the collector at Albany on October 22, 1940. In view of section 514 it was held that the court was without jurisdiction in this case since the protest was not filed within 60 days [477]*477of the date of liquidation. In accordance therewith the defendant’s motion to dismiss was granted.

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Opinion by

Oliver, P. J.

It appeared that the entry was liquidated on August 6, 1940, and the protest dated October 21, 1940, was filed with the collector at Albany on October 22, 1940. In view of section 514 it was held that the court was without jurisdiction in this case since the protest was not filed within 60 days [477]*477of the date of liquidation. In accordance therewith the defendant’s motion to dismiss was granted.

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Bluebook (online)

8 Cust. Ct. 476, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-47075-k-of-barnet-cusc-1942.