Case Name: Protest 111817-K/12671 of Standard Fruit & Steamship Co. (New Orleans)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1945-09-05
Citations: 15 Cust. Ct. 259
Docket Number: No. 50455
Parties: Protest 111817-K/12671 of Standard Fruit & Steamship Co. (New Orleans).
Judges: 
Reporter: United States Customs Court Reports
Volume: 15
Pages: 259–259

Head Matter:
No. 50455.
Protest 111817-K/12671 of Standard Fruit & Steamship Co. (New Orleans).

Opinion:
Opinion by
Keefe, J.
At the trial counsel for the Government moved to dismiss the protest as untimely. An examination of the entry papers disclosed that the entry was liquidated on February 22, 1944, and the protest was not filed until May 1, 1944. Under the provisions of section 514, the last day upon which protest may legally be filed expired on April 22. The motion of Government to dismiss was therefore granted.