Protest 97604-K of Ades

U.S. Customs Court

Protest 97604-K of Ades

13 Cust. Ct. 268

CourtUnited States Customs Court

DecidedJuly 31, 1944

DocketNo. 49657

StatusPublished

This text of 13 Cust. Ct. 268 (Protest 97604-K of Ades) 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 97604-K of Ades, 13 Cust. Ct. 268 (cusc 1944).

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Opinion

Opinion by

Keefe, J.

When this case was called for trial counsel for plaintiff stated that the question of allowance involved was one that was within the jurisdiction of the Secretary of the Treasury rather than that of the U. S. Customs Court. A motion was made to dismiss the protest without prejudice, with the consent of Government counsel. This motion was granted by the judge sitting on circuit. When the case, under the rules of this court, regularly came before the Third Division for decision it was found that the entry was liquidated July 31, 1942, and the protest was not filed with the collector until September 30, 1942. In view of section 514 and the fact that the protest was filed 61 days after liquidation, the protest was dismissed as untimely.

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Opinion by

Keefe, J.

When this case was called for trial counsel for plaintiff stated that the question of allowance involved was one that was within the jurisdiction of the Secretary of the Treasury rather than that of the U. S. Customs Court. A motion was made to dismiss the protest without prejudice, with the consent of Government counsel. This motion was granted by the judge sitting on circuit. When the case, under the rules of this court, regularly came before the Third Division for decision it was found that the entry was liquidated July 31, 1942, and the protest was not filed with the collector until September 30, 1942. In view of section 514 and the fact that the protest was filed 61 days after liquidation, the protest was dismissed as untimely.

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Bluebook (online)

13 Cust. Ct. 268, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-97604-k-of-ades-cusc-1944.