Legal Opinion

Stein v. United States

Court of Customs and Patent Appeals

Decided November 16, 1921No. 2099PublishedCited by 6 opinions

1Opinion of the CourtBarbee, Judge

This appeal, while in form involving the classification of certain merchandise, really raises only a question as to the timeliness of the protest.

At the first hearing before the Board of General Appraisers the Government moved that the protest be dismissed because not filed in time. At the request of importers, however, evidence was taken on the question of classification.

As to that issue the board was of opinion that if the protest had been timely it was well taken. It held, however, that the protest was not filed in time and dismissed the same. Whether its judgment on that issue was or was…

2Cited by6 opinions

  1. United States v. Andrews & Co.Court of Customs and Patent Appeals · 1926
  2. Parrott & Co. v. United StatesUnited States Customs Court · 1953
  3. Astra Bent Wood Furniture Co. v. United StatesUnited States Customs Court · 1939
  4. Hiram Walker & Sons, Inc. v. United StatesCourt of Customs and Patent Appeals · 1937
  5. Scherk Importing Co. v. United StatesCourt of Customs and Patent Appeals · 1929

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