Stivanello-Culcasi Theatrical Costume Co. v. United States

U.S. Customs Court

Stivanello-Culcasi Theatrical Costume Co. v. United States

29 Cust. Ct. 362, 1952 Cust. Ct. LEXIS 1509

CourtUnited States Customs Court

DecidedAugust 7, 1952

DocketNo. 56829; protest 182532-K (New York)

StatusPublished

This text of 29 Cust. Ct. 362 (Stivanello-Culcasi Theatrical Costume Co. 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

Stivanello-Culcasi Theatrical Costume Co. v. United States, 29 Cust. Ct. 362, 1952 Cust. Ct. LEXIS 1509 (cusc 1952).

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Opinion

Opinion by

Johnson, J.

The record disclosed that the entry was liquidated on August 1,1951, and that the protest was filed on November 1, 1951. Inasmuch as the protest was not filed within the statutory period of 60 days after liquidation, as required by section 514, Tariff Act of 1930, the action of the collector became final and conclusive upon all parties, and the motion to dismiss was granted.

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Opinion by

Johnson, J.

The record disclosed that the entry was liquidated on August 1,1951, and that the protest was filed on November 1, 1951. Inasmuch as the protest was not filed within the statutory period of 60 days after liquidation, as required by section 514, Tariff Act of 1930, the action of the collector became final and conclusive upon all parties, and the motion to dismiss was granted.

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Bluebook (online)

29 Cust. Ct. 362, 1952 Cust. Ct. LEXIS 1509, Counsel Stack Legal Research, https://law.counselstack.com/opinion/stivanello-culcasi-theatrical-costume-co-v-united-states-cusc-1952.