Abraham & Straus, Inc. v. United States

Ekwadl, Judge:

In this case the plaintiff is protesting the refusal of the collector to cancel a liquidation of an entry of linen handker*154chiefs from Ireland. It is claimed that the appraisement upon which said liquidation is based was invalid. The protest was filed more than 60 days subsequent to liquidation. The case has been submitted upon the record consisting of all the official papers, including the collector’s letter, transmitted to the court from the collector’s office. The Government has moved to dismiss the case on the ground that the protest is untimely under section 514 of the…