Case Name: Protests 106447-K, etc., of Joseph E. Seagram & Sons, Inc. (Indianapolis)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1945-08-29
Citations: 15 Cust. Ct. 255
Docket Number: No. 50440
Parties: Protests 106447-K, etc., of Joseph E. Seagram & Sons, Inc. (Indianapolis) .
Judges: 
Reporter: United States Customs Court Reports
Volume: 15
Pages: 255–256

Head Matter:
Before the Third Division,
August 29, 1945
No. 50440.
Protests 106447-K, etc., of Joseph E. Seagram & Sons, Inc. (Indianapolis) .

Opinion:
Opinion by
Keefe, J.
At the trial counsel for the Government moved to dismiss the protests upon the ground that they were not filed in time. An examination of the protests disclosing that they were filed more than 60 days after liquidation as provided by section 504, Tariff Act of 1930, the motion to dismiss was granted.