Battat Imp-Export Co. v. United States

Johnson, Judge:

This is a protest against the collector’s assesment of duty on one case of merchandise claimed to have been short shipped.

When this case was called for trial, counsel for the Government moved to dismiss the protest on the ground of untimeliness. It appears from the official papers, which were received in evidence, that the entry was liquidated on January 29, 1957, and that the protest was filed on May 9, 1958, more than 1 year thereafter. Consequently, the protest is untimely and must be dismissed under section 514 of the Tariff Act of 1930, which provides that a liquidation…