Case Name: Dorf International, Ltd. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1966-05-31
Citations: 56 Cust. Ct. 540
Docket Number: C.D. 2696
Parties: Dorf International, Ltd. v. United States
Judges: Before Donlon, Richardson, and Landis, Judges
Reporter: United States Customs Court Reports
Volume: 56
Pages: 540–541

Head Matter:
(C.D. 2696)
Dorf International, Ltd. v. United States
United States Customs Court, Third Division
(Decided May 31, 1966)
Plaintiff not represented by counsel.
John W. Douglas, Assistant Attorney General, for the defendant.
Before Donlon, Richardson, and Landis, Judges

Opinion:
Landis, Judge:
When this case was called for trial, there was no appearance on behalf of plaintiff. Counsel for the Grovemment moved to dismiss the protest as not having been filed in accordance with law.
An examination of the official papers discloses that the entry involved herein was liquidated on October 31,1963, and the protest was filed on January 19, 1965. Under section 514 of the Tariff Act of 1930 (19 U.S.C. § 1514), a protest must be filed within 60 days after the date of liquidation.
Since the protest was filed more than 60 days after liquidation and there was no appearance on behalf of the plaintiff, the motion to dismiss is granted.