United Flowers, Inc. v. United States

Watson, Judge:

Defendant has moved to dismiss the protest in this case on the ground it was not filed with the district director1 in Houston, Texas within sixty days after liquidation of the entries involved. The untimeliness of the protest contained in the official record is evident from its stamped receipt date of May 1, 1968, two days later than the last permissible date of April 29, 1968, a circumstance which is not denied by plaintiff.

This protest, however, refers to itself as a confirmation and reiteration of a protest sent by telegram on April 29, 1968, a copy of which is attached to…