Case Name: John S. James v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1951-07-05
Citations: 27 Cust. Ct. 281
Docket Number: No. 55752; protests 161600-K and 161601-K (Savannah)
Parties: John S. James v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 27
Pages: 281–281

Head Matter:
No. 55752.
protests 161600-K and 161601-K (Savannah).
John S. James v. United States,

Opinion:
Opinion by
Johnson, J.
An examination of the entry papers in each case disclosing that the protests were not filed within 60 days after liquidation in accordance with section 514, Tariff Act of 1930, the motion to dismiss was granted.