Lyons Export & Import, Inc. v. United States

OliveR, Judge:

The protests consolidated for trial in this case cover four separate informal entries (Customs Forms 5119 and 5119-A) of magnetic tape recordings entered at the port of Chicago on various dates in August 1963. Each entry is stamped “Paid” with the date of entry repeated thereon (in the case of entry number 50750 the day after entry). No liquidation dates are disclosed. In each instance, a protest was filed with the collector of customs at Chicago on August 11,1964.

According to section 16.12(b) (1) of the Customs Regulations (19 CFR 16.12(b)(1)),1 the effective date of…