Atlantic Linen Importing Co. v. United States

Government’s motion to dismiss for insufficient protest denied by Lawrence, J., and Ford, J.; Rao, J., dissenting. The following memorandum accompanied the order:

Ford, Judge:

This matter is before us on a motion to dismiss the above protest on the grounds of insufficiency. The protest in question reads, as follows:

August 12, 1960

Collector of Customs

Bowling Green Station

New York 4, N.Y.

ATT: LIQUIDATION DIVISION

CE 980296 dtd. 5/4/59

Liquidated Aug. 5, 1960

Iner. duty $524.90 — NOT PAID.

We have been advised by our Customs broker that the above cited entry covering an importation for our account has…