Collin v. United States

Cole, Judge:

Before discussing the issue raised through the collector’s classification and plaintiff’s claim, it is necessary to consider defendant’s motion to dismiss protest 30206-K on the ground of' untimeliness. The motion was presented to the trial judge who denied it when it was made at the hearing in Houston, Tex., where the merchandise was entered. The question is a jurisdictional one, and therefore is a proper subject for discussion at any time during pendency of the case (United States v. Mexican Petroleum Corp., 28 C. C. P. A. 90, C. A. D. 130). The basis for the motion is explained…