Case: American Express Company v. United States
Abbreviation: American Express Co. v. United States
Decision Date: 1966-12-20
Docket Number: C.D. 2857
Citation: 57 Cust. Ct. 512
Volume: 57
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: American Express Company v. United States
Judges: Before Rao and Fokd, Judges
Pages: 512–512

Head Matter:
(C.D. 2857)
American Express Company v. United States
United States Customs Court, Second Division
(Decided December 20, 1966)
Plaintiff not represented by counsel.
Barefoot Banders, Assistant Attorney General, for the defendant.
Before Rao and Fokd, Judges

Opinion:
Rao, Chief Judge:
When this case was called for trial, there was no appearance by or on behalf of plaintiff although due notice as to the time and place of trial had been given, and the defendant moved to dismiss the action for want of prosecution.
It appearing from the official papers that the entry herein was liquidated on December 4,1963, but that the protest was not filed until February 7,1964, a date exceeding the statutory limit of 60 days fixed for filing protest in section 514 of the Tariff Act of 1930, the protest is untimely. The motion of defendant to dismiss for lack of prosecution is, therefore, denied, but the protest is dismissed as untimely.
Judgment will be entered accordingly.