Case Name: Petition 5795-R of Capins Department Stores, Inc. (Nogales)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-09-29
Citations: 3 Cust. Ct. 410
Docket Number: No. 42276
Parties: Petition 5795-R of Capins Department Stores, Inc. (Nogales).
Judges: 
Reporter: United States Customs Court Reports
Volume: 3
Pages: 410–410

Head Matter:
No. 42276.
Petition 5795-R of Capins Department Stores, Inc. (Nogales).

Opinion:
Opinion by
Cline, J.
The petition was filed more than 60 days after liquidation. It was therefore dismissed. United States v. Bright (19 C. C. P. A. 295, T. D. 45468) and Abstract 48854 (47 Treas. Dec. 960) cited.