Henry A. Wess, Inc. v. United States

This is an appeal from the judgment of the United States Customs Court, Third Division, 57 Cust. Ct. 139, C.D. 2743, dismissing consolidated protests on the ground that they were untimely filed.

The involved entries were liquidated on September 24, 1962. The protests were filed on May 10, 1963', beyond the statutory period of 60 days after liquidation provided in section 514 of the Tariff Act of 1930. The protests were predicated on the refusal of the collector to refost the notices of liquidation. Appellant contends that the liquidation notices were not posted in compliance with section…