Standard Oil Co. of Louisiana v. United States

This is an appeal from the judgment of the United States Customs Court, Third Division, C. D. 926, affirming the action of the collector of customs at the port of New Orleans in refusing to liquidate certain entries covering withdrawals of petroleum gases classifiable as waste and granting the Government’s motion to dismiss appellant’s protest on the ground that it was filed more than 60 days after the liquidations were legally made and posted as provided in section 514 of the Tariff Act of 1930 and article 818 (i) of the Customs Regulations of 1937 respectively.

*154There is no dispute here as to…