Wolf D. Barth Co. v. United States

MEMORANDUM OPINION AND ORDER

Watson, Judge:

Defendant has filed this motion pursuant to rules 4.7(b) and 4.12 for an order severing and dismissing protest No. 1101-5-000472, covering entry No. 132131, from this action for lack of jurisdiction. It contends that the protest is untimely since it was *128not filed, within 90 days of liquidation as required by 19 U.S.O. 1514 as amended.

The motion is predicated upon the following undisputed facts: The involved entry was liquidated on January 3, 1975, at the port of entry at Philadelphia, Pa. On March 4, 1975 (within the 90-day protest period),…