Case Name: A & S Sontag Company v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1967-08-01
Citations: 59 Cust. Ct. 66
Docket Number: C.D. 3074
Parties: A & S Sontag Company v. United States
Judges: Before Richardson and Landis, Judges
Reporter: United States Customs Court Reports
Volume: 59
Pages: 66–67

Head Matter:
(C.D. 3074)
A & S Sontag Company v. United States
United States Customs Court, Third Division
(Decided August 1, 1967)
Plaintiff not represented hy counsel.
Oarl Banlley, Acting Assistant Attorney General, for the defendant.
Before Richardson and Landis, Judges

Opinion:
Righaedson. Judge:
Upon the call of the calendar, defendant moved for a dismissal of the instant protest on the ground that the protest was untimely filed.
It appears from the official papers before the court that the consumption entry the subject of this protest (No. 318120) was liquidated April 28, 1966, and that the protest, bearing date of April 28, 1966, is stamped "Received" under date of June 28, 1966. Consequently, it is established in the record prima facie at least that the instant protest was filed 61 calendar days after the date of liquidation, or one day too late. Under these circumstances, the instant protest is untimely, and is, therefore, dismissed for untimeliness.
Judgment will he entered accordingly.