C. O. Mason, Inc. v. United States

RichaRdson, Judge:

The merchandise that is the subject of the instant protest consists of coffee which was imported at San Juan, P.R. The importations are covered by some 29 separate entries. The protest is before this court on a motion made by defendant’s counsel at the trial attacking the protest and seeking its dismissal under 19 U.S.C.A., section 1514 (§ 514, Tariff Act of 1930), on the ground of untimeliness.

Section 1514, supra, reads:

Except as provided in subdivision (b) of section 1516 of this title (relating to protests by American manufacturers, producers, and wholesalers), all…