Case Name: Petitions 6053-R, etc., of F. Giesler (Nogales)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-04-01
Citations: 8 Cust. Ct. 480
Docket Number: No. 47022
Parties: Petitions 6053-R, etc., of F. Giesler (Nogales).
Judges: 
Reporter: United States Customs Court Reports
Volume: 8
Pages: 480–480

Head Matter:
Before the Second Division,
April 1, 1942
No. 47022.
Petitions 6053-R, etc., of F. Giesler (Nogales).

Opinion:
Opinion by
Dallinger, J.
An examination of the papers disclosed that the-entries were liquidated February 23, 1940, whereas the petitions were not filed in this court until May 14, 1940. As more than 60 days had elapsed after liquidation the petitions were dismissed as untimely.