Case Name: L. Barbier v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1956-02-16
Citations: 36 Cust. Ct. 344
Docket Number: No. 59724; protest 255991-K (New York)
Parties: L. Barbier v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 36
Pages: 344–344

Head Matter:
No. 59724.
L. Barbier v. United States,
protest 255991-K (New York).

Opinion:
Opinion by
Johnson, J.
An examination of the record showing that the protest was filed more than 60 days after liquidation, same was dismissed as untimely. Following Sucrest Corporation v. United States (31 C. C. P. A. 220, C. A. D. 275), it was further held that payment of duties is a condition precedent to the right to file a protest.