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

United States Customs Court·Decided August 7, 1952·No. No. 56829; protest 182532-K (New York)·Published

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.

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

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29 Cust. Ct. 362 (Stivanello-Culcasi Theatrical Costume Co. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.