Protest 98374-K of Koons, Wilson & Co.

12 Cust. Ct. 232
United States Customs Court·Decided December 29, 1943·No. No. 49082·Published

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

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