Railway Express Agency, Inc. v. United States

Oliver, Chief Judge:

This case is before us on a motion to dismiss, made by the Government, on the ground that the protest was not filed within the 60-day statutory period (section 514, Tariff Act of 1930).

The pertinent portions of section 514, supra, are as follows:

SEC. 514. PROTEST AGAINST COLLECTOR’S DECISIONS.

* * * all decisions of the collector * * * as to the rate and amount of duties chargeable, and as to all exactions of whatever character * * * and his liquidation or reliquidation of any entry * * * shall, upon the expiration of sixty days after .the date of such liquidation * * * be…