Case Name: Norman G. Jensen, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1954-10-14
Citations: 33 Cust. Ct. 377
Docket Number: No. 58426; protest 170262-K (Duluth)
Parties: Norman G. Jensen, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 33
Pages: 377–377

Head Matter:
Before the Third Division,
October 14, 1954
No. 58426.
protest 170262-K (Duluth).
Norman G. Jensen, Inc. v. United States,

Opinion:
Opinion by
Johnson, J.
From the official papers, it appeared that the protest was filed more than 60 days after liquidation. The court took judicial notice, however, that the 60th day fell on a Saturday. (Virginia Bridge & Iron Co. v. Camp, 11 F. (2d) 589.) Accordingly, following Hawaiian Oke & Liquors, Ltd. v. United Slates (28 Cust. Ct. 58, C. D. 1388), it was held that the protest is timely. In accordance with stipulation of counsel that the merchandise consists of frozen beef lungs similar in all material respects to those the subject of A. N. Deringer, Inc., et al. v. United States (32 Cust. Ct. 41, C. D. 1578), the claim of the plaintiff was sustained.