Sonnino v. United States

Opinion by

Cline, J.

At the trial the Government raised the question as to whether the protest was timely. On December 14, 1946, plaintiff sent a letter to the collector of customs claiming the merchandise to be free of duty as antiques and requesting that the amount paid as customs duty be returned to him. Subsequently, on February 17, 1947 (more than 60 days after liquidation), plaintiff sent another letter to the customs officials setting forth his claim. The collector stated in a letter to plaintiff, dated March 12, 1947, that the protest had been *180numbered as of December 16, 1946. It was…