Case Name: L. Barbier v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1956-02-02
Citations: 36 Cust. Ct. 337
Docket Number: No. 59710; protest 255988-K (New York)
Parties: L. Barbier v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 36
Pages: 337–337

Head Matter:
No. 59710.
L. Barbier v. United States,
protest 255988-K (New York).

Opinion:
Opinion by
Johnson, J.
Following Sucrest Corporation v. United States (31 C. C. P. A. 220, C. A. D. 275), it was held that payment of duties is a condition precedent to file a protest. An examination of the record showed that the protest was filed more than 60 days after liquidation. For the reasons stated, the motion to dismiss was granted.