Border Brokerage Co. v. United States

Wilson, Judge:

In this case, the protest is directed against the refusal of the collector to refund as drawback duties paid on certain *7tools and dies, exported from Canada in March 1959 and subsequently reexported to the country of origin on August 1,1959. After the case had been tried and submitted, defendant challenged the jurisdiction of the court on the ground that the protest was untimely and, therefore, barred under the provisions of section 514 of the Tariff Act of 1930.

Of course, if the protest was not filed within the time specified under the provisions of section 514, supra, then the…