Legal Opinion

Inter-Maritime Forwarding Co. v. United States

United States Customs Court

Decided December 1, 1958No. 62548; protest 298158-K (New York)PublishedCited by 1 opinion

1Opinion of the Court

Johnson, Judge:

When this case was called for trial, counsel for the defendant moved to dismiss the protest as being untimely. Evidence was presented on this issue, and briefs were subsequently filed by counsel for the respective parties.

It appears from the face of the official papers that the entry was liquidated on November 5, 1954, and the protest filed on May 4, 1956, more than 60 days thereafter. Plaintiff claims, however, that the entry could not be located until shortly prior to May 4, 1956, and that a proper protest could not have been filed before that date.

Herbert Mann, vice…

2Cases cited1 opinion

  1. Carey & Skinner, Inc. v. United StatesUnited States Customs Court · 1953

3Cited by1 opinion

  1. General Petroleum Corp. v. United StatesUnited States Customs Court · 1966

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