Case Name: Protest 32041-K/12133 of Pan American Products Corp. (New Orleans)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-02-11
Citations: 8 Cust. Ct. 466
Docket Number: No. 46945
Parties: Protest 32041-K/12133 of Pan American Products Corp. (New Orleans).
Judges: 
Reporter: United States Customs Court Reports
Volume: 8
Pages: 466–466

Head Matter:
No. 46945.
Protest 32041-K/12133 of Pan American Products Corp. (New Orleans).

Opinion:
Opinion by
Kincheloe, J.
At the hearing counsel for the Government moved for dismissal of the protest as not filed in time. Inasmuch as the present claim is a new one and was filed more than 60 days after the original liquidation the motion to dismiss was granted. Woolworth v. United States (26 C. C. P. A. 157, C. A. D. 10) and Dover v. United States (4 Cust. Ct. 135, C. D. 306) noted.