Rootes Motors, Inc. v. United States
34 Cust. Ct. 321
United States Customs Court·Decided March 31, 1955·No. No. 58891; protest 232184-K (New York)·Published
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.
Free access — add to your briefcase to read the full text and ask questions with AI
Rootes Motors, Inc. v. United States, 34 Cust. Ct. 321 (cusc 1955).
34 Cust. Ct. 321 (Rootes Motors, Inc. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Protest against decisions of Customs Service
19 U.S.C. § 1514