Case Name: Protest 98374-K of Koons, Wilson & Co. (Philadelphia)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1943-12-29
Citations: 12 Cust. Ct. 232
Docket Number: No. 49082
Parties: Protest 98374-K of Koons, Wilson & Co. (Philadelphia).
Judges: 
Reporter: United States Customs Court Reports
Volume: 12
Pages: 232–232

Head Matter:
No. 49082.
Protest 98374-K of Koons, Wilson & Co. (Philadelphia).

Opinion:
Opinion by
Keefe, J.
An examination of the entry papers revealed that the protest was not filed with the collector until 61 days after liquidation. In view of section 514, Tariff Act of 1930, it was held that the protest was untimely and it was therefore dismissed for want of jurisdiction.