Legal Opinion

Continental Distilling Corp. v. United States

United States Customs Court

Decided October 25, 1956No. C. D. 1817PublishedCited by 2 opinions

1Opinion of the Court

Johnson, Judge:

This case involves two protests covering distilled spirits, entered for warehouse at the port of Philadelphia. Said protests have been consolidated and are before us on a motion to *164dismiss, made by counsel for the Government, on the ground of untimeliness. The official record of the dates of liquidation, as evidenced by the date stamps on the face of the entries, shows that entry 2713, covered by protest 156722-K, was liquidated on April 24, 1946, and entry 2667, covered by protest 156723-K, was liquidated on May 3, 1946. The instant protests were filed on August 30, 1946, or…

2Cases cited4 opinions

  1. Austin, Nichols & Co. v. United StatesUnited States Customs Court · 1949
  2. United States v. Andrews & Co.Court of Customs and Patent Appeals · 1926
  3. Parrott & Co. v. United StatesUnited States Customs Court · 1953
  4. British American Importation Co. v. United StatesUnited States Customs Court · 1956

3Cited by2 opinions

  1. Lansdowne Distillery v. United StatesUnited States Customs Court · 1957
  2. Close v. United StatesUnited States Customs Court · 1961

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