Case Name: Stivanello-Culcasi Theatrical Costume Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1952-08-07
Citations: 29 Cust. Ct. 362
Docket Number: No. 56829; protest 182532-K (New York)
Parties: Stivanello-Culcasi Theatrical Costume Co. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 29
Pages: 362–362

Head Matter:
Before the Third Division,
August 7, 1952
No. 56829.
Stivanello-Culcasi Theatrical Costume Co. v. United States,
protest 182532-K (New York).

Opinion:
Opinion by
Johnson, J.
The record disclosed that the entry was liquidated on August 1,1951, and that the protest was filed on November 1, 1951. Inasmuch as the protest was not filed within the statutory period of 60 days after liquidation, as required by section 514, Tariff Act of 1930, the action of the collector became final and conclusive upon all parties, and the motion to dismiss was granted.