Case Name: J. J. Boll v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1954-01-28
Citations: 32 Cust. Ct. 398
Docket Number: No. 57823; protest 205898-K (New York)
Parties: J. J. Boll v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 32
Pages: 398–398

Head Matter:
No. 57823.
protest 205898-K (New York).
J. J. Boll v. United States,

Opinion:
Opinion by
Ekwall, J.
When the case was called for trial, counsel for the Government moved to dismiss the protest on the ground that it was untimely. It appearing from the official papers that the protest was filed prior to liquidation, the protest was dismissed as premature. (Section 514, Tariff Act of 1930.)