Parrott & Co. v. United States

Ekwall, Judge:

The protest herein relates to 343 cases of champagne entered under bond on December 8, 1944, and destroyed under customs supervision within the bonded period. It is claimed that no allowance was made for such destruction in a liquidation dated December 9, 1947; that a demand for payment of duty was made by letter, dated November 17, 1948; and that the collector refused to reliquidate with allowance for destruction. The protest was filed on January 6, 1949.

At the trial, the Government moved to dismiss the protest as untimely on the ground that it had been filed more than 60 days…