Case Name: Protest 60723-K of Earl Bond (Pembina)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1944-12-06
Citations: 13 Cust. Ct. 319
Docket Number: No. 49843
Parties: Protest 60723-K of Earl Bond (Pembina).
Judges: 
Reporter: United States Customs Court Reports
Volume: 13
Pages: 319–319

Head Matter:
Before the Third Division,
December 6, 1944
No. 49843.
Protest 60723-K of Earl Bond (Pembina).

Opinion:
Opinion by
Cline, J.
When the case was called for hearing no appearance was made by the plaintiff. The entry was liquidated on November 2, 1939; and the protest filed April 2, 1941. Counsel for Government moved to dismiss the protest since the entry was not- filed within 60 days after liquidation as required under section 514, Tariff Act of 1930. The Government's motion to dismiss was therefore granted by the court.