Guillermo Arbona Coll, Inc. v. United States

DISSENTING OPINION

Donlon, Judge:

As stated in my dissent in C. O. Mason, Inc. v. United States, 49 Cust. Ct. 89, C.D. 2364, I am of opinion that defendant’s position here is correct. This protest was filed too late and should be dismissed. That is the only decision consistent with our decision in Pan American Standard Brands, Inc. v. United States, 43 Cust. Ct. 122, C.D. 2115, where we sustained the protests.

It is stating the obvious to say that no protest can be sustained unless it is timely and that it can be timely only if there has been an antecedent liquidation which the importer has the…