Lansdowne Distillery v. United States

RichaRdson, Judge:

This case involves a protest covering merchandise consisting of 5,000 cases of Spanish brandy, entered for warehouse at Philadelphia. Defendant has moved to dismiss said protest on the ground that it was not filed within the statutory 60-day period following liquidation and is, therefore, untimely within the purview of section 514, Tariff Act of 1930 (19 U. S. C. § 1514). The case is before us on that motion.

Section 514, which governs the time and manner of protesting decisions of the collector, provides in part as follows:... all decisions of the collector, including ...…