Protest 96553-K of Technicolor Motion Picture Corp.

U.S. Customs Court

Protest 96553-K of Technicolor Motion Picture Corp.

14 Cust. Ct. 236

CourtUnited States Customs Court

DecidedApril 11, 1945

DocketNo. 50123

StatusPublished

Cited by1 cases

This text of 14 Cust. Ct. 236 (Protest 96553-K of Technicolor Motion Picture Corp.) 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 96553-K of Technicolor Motion Picture Corp., 14 Cust. Ct. 236 (cusc 1945).

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Opinion

Opinion by

Ekwall, J.

It was stipulated that the merchandise consists of motion-picture film the same in all material respects as that involved in Technicolor Motion Picture Corp. v. United States (10 Cust. Ct. 157, C. D. 743). It was held that that case is distinguishable from the instant case in that there the importer made a consumption entry, and protest was filed against the collector’s liquidation of duties, while here the collector assessed liquidated damages, but the entry was liquidated free of duty. Government contended that the protest should be dismissed as untimely, having been filed more than 60 days after the decision of the collector as to the amount of the penal sum of the bond. It was held, however, that inasmuch as the entry was liquidated free of duty, the court was without jurisdiction to decide the question of the correctness of the penal sum of the bond. (Abstract 47165 cited.) The protest was therefore dismissed.

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Opinion by

Ekwall, J.

It was stipulated that the merchandise consists of motion-picture film the same in all material respects as that involved in Technicolor Motion Picture Corp. v. United States (10 Cust. Ct. 157, C. D. 743). It was held that that case is distinguishable from the instant case in that there the importer made a consumption entry, and protest was filed against the collector’s liquidation of duties, while here the collector assessed liquidated damages, but the entry was liquidated free of duty. Government contended that the protest should be dismissed as untimely, having been filed more than 60 days after the decision of the collector as to the amount of the penal sum of the bond. It was held, however, that inasmuch as the entry was liquidated free of duty, the court was without jurisdiction to decide the question of the correctness of the penal sum of the bond. (Abstract 47165 cited.) The protest was therefore dismissed.

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14 Cust. Ct. 236, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-96553-k-of-technicolor-motion-picture-corp-cusc-1945.

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