Silvine Importers, Inc. v. United States
This text of 58 Cust. Ct. 507 (Silvine Importers, 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.
Opinion
When tbe above-enumerated protest was called for trial, there was no appearance on bebalf of plaintiff or its attorney. Defendant moved to dismiss the cause of action on the grounds of untimeliness of protest.
Keference to the official papers discloses that the protest was not filed with the collector of customs within the 60-day period after liquidation of the entry as required by section 514 of the Tariff Act of 1930 (19 U.S.C. § 1514). The protest is, therefore, untimely.
Defendant’s motion is granted, and the protest is dismissed on the ground of untimeliness.
Judgment will be entered accordingly.
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Cite This Page — Counsel Stack
58 Cust. Ct. 507, 1967 Cust. Ct. LEXIS 2346, Counsel Stack Legal Research, https://law.counselstack.com/opinion/silvine-importers-inc-v-united-states-cusc-1967.