Thos. Cook & Son, Inc. v. United States

U.S. Customs Court

Thos. Cook & Son, Inc. v. United States

34 Cust. Ct. 288

CourtUnited States Customs Court

DecidedFebruary 17, 1955

DocketNo. 58784; protest 236349-K (New York)

StatusPublished

This text of 34 Cust. Ct. 288 (Thos. Cook & Son, 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

Thos. Cook & Son, Inc. v. United States, 34 Cust. Ct. 288 (cusc 1955).

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Opinion

Opinion by

Johnson, J.

When the case was called for trial, counsel for the Government moved to dismiss the protest on the ground that it was untimely. A representative of the plaintiff stated that the firm did not find out until 7 months after entry that the goods were of American manufacture. It appearing from the official papers that the protest was filed more than 60 days after liquidation, it was dismissed as untimely. (Section 514, Tariff Act of 1930.)

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Opinion by

Johnson, J.

When the case was called for trial, counsel for the Government moved to dismiss the protest on the ground that it was untimely. A representative of the plaintiff stated that the firm did not find out until 7 months after entry that the goods were of American manufacture. It appearing from the official papers that the protest was filed more than 60 days after liquidation, it was dismissed as untimely. (Section 514, Tariff Act of 1930.)

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Bluebook (online)

34 Cust. Ct. 288, Counsel Stack Legal Research, https://law.counselstack.com/opinion/thos-cook-son-inc-v-united-states-cusc-1955.