Case Name: Protest 107412-K of Mrs. Helen H. Rasmussen (Laredo)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1945-06-23
Citations: 15 Cust. Ct. 216
Docket Number: No. 50297
Parties: Protest 107412-K of Mrs. Helen H. Rasmussen (Laredo).
Judges: 
Reporter: United States Customs Court Reports
Volume: 15
Pages: 216–216

Head Matter:
No. 50297.
Protest 107412-K of Mrs. Helen H. Rasmussen (Laredo).

Opinion:
Opinion by
Cline, J.
When the case was called for trial there was no appearance on the part of the plaintiff. Government counsel moved to dismiss the protest on the ground that it was untimely. An examination of the record showed that the protest was filed prior to liquidation. The motion to dismiss under section 514, Tariff Act of 1930, was therefore granted.