H. H. Elder & Co. v. United States

Ekwall, Judge:

This case is before us for decision on a motion to dismiss made by Government counsel. The grounds for the motion are (a) “that this is a protest against the liquidation and not having been made within 60 days after said liquidation, is invalid and untimely within the purview of section 514,” Tariff Act of 1930; (b) “that no demand — -no proper demand had been previously made for reliquidation and that therefore, there has been no official refusal to reliquidate”; and (c) “that no clerical error is shown by the protest or the proof.”

The merchandise involved consists of a…