Protest 98374-K of Koons, Wilson & Co.

12 Cust. Ct. 232
CourtUnited States Customs Court
DecidedDecember 29, 1943
DocketNo. 49082
StatusPublished

This text of 12 Cust. Ct. 232 (Protest 98374-K of Koons, Wilson & 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.

Bluebook
Protest 98374-K of Koons, Wilson & Co., 12 Cust. Ct. 232 (cusc 1943).

Opinion

Opinion by

Keefe, J.

An examination of the entry papers revealed that the protest was not filed with the collector until 61 days after liquidation. In view of section 514, Tariff Act of 1930, it was held that the protest was untimely and it was therefore dismissed for want of jurisdiction.

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Bluebook (online)
12 Cust. Ct. 232, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-98374-k-of-koons-wilson-co-cusc-1943.