Case Name: Rohner, Gehrig & Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1948-07-21
Citations: 21 Cust. Ct. 185
Docket Number: No. 52479; protest 131621-K (New York)
Parties: Rohner, Gehrig & Co., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 21
Pages: 185–185

Head Matter:
No. 52479.
protest 131621-K (New York).
Rohner, Gehrig & Co., Inc. v. United States,

Opinion:
Opinion by
Ekwall, J.
An examination of the record disclosed thát the protest was not filed within the time specified in section 514, Tariff Act of 1930. The protest, being directed against the liquidation of the entry and not against the refusal of the collector to reliquidate for a clerical error, was held untimely. The motion to dismiss was therefore granted.