Wendel v. United States

U.S. Customs Court

Wendel v. United States

27 Cust. Ct. 324, 1951 Cust. Ct. LEXIS 1075

CourtUnited States Customs Court

DecidedSeptember 25, 1951

DocketNo. 55904; protest 163388-K (Seattle)

StatusPublished

This text of 27 Cust. Ct. 324 (Wendel 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

Wendel v. United States, 27 Cust. Ct. 324, 1951 Cust. Ct. LEXIS 1075 (cusc 1951).

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Opinion

Opinion by

Lawrence, J.

The record disclosed that the entry was liquidated on November 8, 1948, and that the protest was filed on September 7, 1949. Inasmuch as section 514, Tariff Act of 1930, provides that a protest may be filed against the liquidation of a collector “within sixty days after, but not before such liquidation,” it was held that the protest herein was not filed in accordance with law. The protest was therefore dismissed.

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Opinion by

Lawrence, J.

The record disclosed that the entry was liquidated on November 8, 1948, and that the protest was filed on September 7, 1949. Inasmuch as section 514, Tariff Act of 1930, provides that a protest may be filed against the liquidation of a collector “within sixty days after, but not before such liquidation,” it was held that the protest herein was not filed in accordance with law. The protest was therefore dismissed.

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Bluebook (online)

27 Cust. Ct. 324, 1951 Cust. Ct. LEXIS 1075, Counsel Stack Legal Research, https://law.counselstack.com/opinion/wendel-v-united-states-cusc-1951.