Protest 47075-K of Barnet

U.S. Customs Court

Protest 47075-K of Barnet

8 Cust. Ct. 476

United States Customs Court·Decided March 11, 1942·No. No. 47004·Published

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.

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

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