Wendel v. United States

U.S. Customs Court

Wendel v. United States

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

United States Customs Court·Decided September 25, 1951·No. No. 55904; protest 163388-K (Seattle)·Published

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.

Free access — add to your briefcase to read the full text and ask questions with AI

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.

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

Pincite

27 Cust. Ct. 324 (Wendel v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.