Case: Protest 46708-K of Wm. Barnet & Son (New York)
Abbreviation: Protest 46708-K of Barnet
Decision Date: 1942-03-11
Docket Number: No. 47005
Citation: 8 Cust. Ct. 477
Volume: 8
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protest 46708-K of Wm. Barnet & Son (New York).
Judges: 
Pages: 477–477

Head Matter:
No. 47005.
Protest 46708-K of Wm. Barnet & Son (New York).

Opinion:
Opinion by
Oliver, P. J.
It appeared that the entry was liquidated on July 23, 1940, and the protest dated October 21, 1940, was filed with the collector at Albany on October 22, 1940. In view of section 514 it was held that the court was without jurisdiction in this case since the protest was not filed within 60 days of the date of liquidation. In accordance therewith the defendant's motion to dismiss was granted.