Case Name: Close & Stewart v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1954-05-13
Citations: 32 Cust. Ct. 494
Docket Number: No. 58098; protests 177327-K and 177328-K (Seattle)
Parties: Close & Stewart v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 32
Pages: 494–494

Head Matter:
Before the Third Division,
May 13, 1954
No. 58098.
protests 177327-K and 177328-K (Seattle).
Close & Stewart v. United States,

Opinion:
Opinion by
Ekwall, J.
The record showed that the entries were liquidated on April 16 and February 1, 1951, respectively, and that the protests were filed on August 28, 1951. Since the protests were filed more than 60 days after liquidation, they were held untimely, and the motion to dismiss was granted. (Section 514, Tariff Act of 1930.)