Legal Opinion

National Merchandise Co. v. United States

United States Customs Court

Decided June 28, 1944No. C. D. 860Published

1Opinion of the Court

Ekwall, Judge:

This case is before us on rehearing granted at the :request of importer’s counsel and on his assertion that some facts that constituted evidence had been brought to his attention after the ■original decision had been handed down. Said original decision was ■reported as National Merchandise Co. v. United States, 9 Cust. Ct. 147, C. D. 678. We there dismissed the protest as untimely, the reasons therefor being set forth in the syllabus in the following language:

A protest filed more than 8 months subsequent to liquidation, requesting that .•an error, which is conceded by the…

2Cases cited5 opinions

  1. Bliven v. United StatesCourt of Customs and Patent Appeals · 1911
  2. United States v. Danker & MarstonCourt of Customs and Patent Appeals · 1912
  3. Oelrichs v. United StatesCourt of Customs and Patent Appeals · 1912
  4. Standard Oil Co. v. United StatesUnited States Customs Court · 1938
  5. National Merchandise Co. v. United StatesUnited States Customs Court · 1942

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