Protests 120023-K of Schweid

U.S. Customs Court

Protests 120023-K of Schweid

18 Cust. Ct. 180

United States Customs Court·Decided March 25, 1947·No. No. 51647·Published

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.

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

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