Protest 98751-K of Wah Shang Co.

U.S. Customs Court

Protest 98751-K of Wah Shang Co.

17 Cust. Ct. 173

CourtUnited States Customs Court

DecidedAugust 26, 1946

DocketNo. 51274

StatusPublished

Cited by3 cases

This text of 17 Cust. Ct. 173 (Protest 98751-K of Wah Shang 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.

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Protest 98751-K of Wah Shang Co., 17 Cust. Ct. 173 (cusc 1946).

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Opinion

[174]*174Opinion by

Ekwall, J.

From the testimony it appeared that the collector’s original liquidation was taken pursuant to the decision reported in Columbia Co. v. United States (5 Cust. Ct. 175, C. D. 395): The reliquidation was taken pursuant to instructions from the Commissioner of Customs received October 29, 1941. Inasmuch as section 514, Tariff Act of 1930, provides that liquidation in the absence of protest “upon the expiration of sixty days from the date” thereof shall be final and conclusive upon all persons, it was held that under said section the collector had no power to reliquidate after the expiration of the 60-day period. (John S. Phipps v. United States, 22 C. C. P. A. 595, T. D. 47601; McKesson Wholesale Drug Co. v. United States, 65 Treas. Dec. 478, T. D. 46955; and Pacific Brokerage Co. v. United States, 3 Cust. Ct. 20, C. D. 193, cited.) The plaintiff’s claim was therefore sustained.

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[174]*174Opinion by

Ekwall, J.

From the testimony it appeared that the collector’s original liquidation was taken pursuant to the decision reported in Columbia Co. v. United States (5 Cust. Ct. 175, C. D. 395): The reliquidation was taken pursuant to instructions from the Commissioner of Customs received October 29, 1941. Inasmuch as section 514, Tariff Act of 1930, provides that liquidation in the absence of protest “upon the expiration of sixty days from the date” thereof shall be final and conclusive upon all persons, it was held that under said section the collector had no power to reliquidate after the expiration of the 60-day period. (John S. Phipps v. United States, 22 C. C. P. A. 595, T. D. 47601; McKesson Wholesale Drug Co. v. United States, 65 Treas. Dec. 478, T. D. 46955; and Pacific Brokerage Co. v. United States, 3 Cust. Ct. 20, C. D. 193, cited.) The plaintiff’s claim was therefore sustained.

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17 Cust. Ct. 173, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-98751-k-of-wah-shang-co-cusc-1946.

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