Rootes Motors, Inc. v. United States
34 Cust. Ct. 321
CourtUnited States Customs Court
DecidedMarch 31, 1955
DocketNo. 58891; protest 232184-K (New York)
StatusPublished
This text of 34 Cust. Ct. 321 (Rootes Motors, Inc. v. United States) 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
Rootes Motors, Inc. v. United States, 34 Cust. Ct. 321 (cusc 1955).
Opinion
Opinion by
From an examination of the papers in this case, it appeared that the protest was not filed until 104 days after liquidation. Inasmuch as section 514, Tariff Act of 1930 (19 U. S. C. § 1514), requires that a decision of the collector shall be protested within 60 days after his liquidation of an entry of merchandise, the protest was dismissed as untimely.
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Related
Protest against decisions of Customs Service
19 U.S.C. § 1514
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Bluebook (online)
34 Cust. Ct. 321, Counsel Stack Legal Research, https://law.counselstack.com/opinion/rootes-motors-inc-v-united-states-cusc-1955.