Protests 120023-K of Schweid

U.S. Customs Court

Protests 120023-K of Schweid

18 Cust. Ct. 180

CourtUnited States Customs Court

DecidedMarch 25, 1947

DocketNo. 51647

StatusPublished

This text of 18 Cust. Ct. 180 (Protests 120023-K of Schweid) 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

Protests 120023-K of Schweid, 18 Cust. Ct. 180 (cusc 1947).

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Opinion

Opinion by

Ekwall, J.

An examination of the official papers disclosed that the entries were liquidated more than a month after the filing of the protests. Since section 514, Tariff Act of 1930, provides that a protest may be filed against the liquidation of a collector “within sixty days after, but not before such liquidation,” it was held that the protests in question were not filed in accordance with law. The motion to dismiss was therefore granted.

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Opinion by

Ekwall, J.

An examination of the official papers disclosed that the entries were liquidated more than a month after the filing of the protests. Since section 514, Tariff Act of 1930, provides that a protest may be filed against the liquidation of a collector “within sixty days after, but not before such liquidation,” it was held that the protests in question were not filed in accordance with law. The motion to dismiss was therefore granted.

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Bluebook (online)

18 Cust. Ct. 180, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protests-120023-k-of-schweid-cusc-1947.