Gallagher v. United States

This is an appeal from a judgment of the United States Customs Court dismissing as untimely the protest of appellant (which seems, from the record, to be a corporation) against what appellant claims to have been an illegal or void liquidation by the Collector of Customs at the port of New York of an entry of merchandise consisting of *314gray cotton typewriter clotb which arrived at the port on December 7, 1927, and was subject to the Tariff Act of 1922.

The essential facts are as follows:

Consumption entry, No. 820881, was filed by the importer on December 8, 1927, the day following the arrival of…