Hawaiian Oke & Liquors, Ltd. v. United States

Ekwall, Judge:

This case is before us on a motion to dismiss, filed by the Government, on the ground that the protest was not filed within the 60-day statutory period. (Section 514, Tariff Act of 1930.) Liquidation was had on October 5, 1948. The 60-day period expired on Saturday, December 4, 1948. At that time customhouses were not open for the transaction of general customs business on Saturdays. (Section 1.8, Customs Regulations of 1943, as amended.) The record shows that on the Saturday in question the liquidating division of the customhouse, where protests are filed, was closed. In the…