Case Name: Protests 120023-K, etc., of John D. Schweid et al. (Mobile)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-03-25
Citations: 18 Cust. Ct. 180
Docket Number: No. 51647
Parties: Protests 120023-K, etc., of John D. Schweid et al. (Mobile).
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 180–180

Head Matter:
No. 51647.
Protests 120023-K, etc., of John D. Schweid et al. (Mobile).

Opinion:
Opinion by
Ekwall, J.
An examination of the official papers disclosed that the entries were liquidated more than a month after the filing of the protests. Since section 514, Tariff Act of 1930, provides that a protest may be filed against the liquidation of a collector "within sixty days after, but not before such liquidation," it was held that the protests in question were not filed in accordance with law. The motion to dismiss was therefore granted.