Legal Opinion

Associated Dry Goods Corp. v. United States

United States Customs Court

Decided July 25, 1972No. C.D. 4367Published

1Opinion of the Court

WatsoN, Judge:

Defendant has moved to dismiss this protest pursuant to Rule 4.7 (b) of the rules of this court for lack of jurisdiction arising from a failure to pay the increased duties found to be due on entry No. 582106 of this protest. Defendant has submitted an affidavit of F. G. Huml, Financial Division Director of Customs for the Eegion of New York, attesting to the fact that payment of the increased duties has not been made.

Plaintiff is opposing this motion primarily on grounds which relate to the adequacy of the affidavit and secondarily on grounds relating *24to the timing of the…

2Cases cited5 opinions

  1. McNutt v. General Motors Acceptance Corp.Supreme Court of the United States · 1936
  2. Gibbs v. BuckSupreme Court of the United States · 1939
  3. KVOS, Inc. v. Associated PressSupreme Court of the United States · 1936
  4. S. S. Kresge Co. v. United StatesUnited States Customs Court · 1972
  5. E. S. Novelty Co. v. United StatesUnited States Customs Court · 1972

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