Case Name: Protest 129849-K of Baker Castor Oil Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-05-15
Citations: 18 Cust. Ct. 195
Docket Number: No. 51709
Parties: Protest 129849-K of Baker Castor Oil Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 195–195

Head Matter:
Before the Third Division,
May 15, 1947
No. 51709.
Protest 129849-K of Baker Castor Oil Co. (New York).

Opinion:
Opinion by
Cline, J.
At the trial counsel for Government moved to dismiss the protest on the ground that it was untimely. An examination of the record disclosing that the protest was filed more than 60 days after the collector's liquidation, the motion to dismiss was granted.