Case: Pelton Goudey v. United States
Abbreviation: Goudey v. United States
Decision Date: 1949-09-20
Docket Number: No. 53564; protest 143320-K (Portland, Me.)
Citation: 23 Cust. Ct. 168
Volume: 23
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Pelton Goudey v. United States,
Judges: 
Pages: 168–168

Head Matter:
Before the Second Division,
September 20, 1949
No. 53564.
protest 143320-K (Portland, Me.).
Pelton Goudey v. United States,

Opinion:
Opinion by
Lawrence, J.
When the case was called for trial there was no-appearance on behalf of the plaintiff. The record disclosed that the protest was-received by the collector on September 23, 1948, but the entry was not liquidated until December 1, 1948. Since section 514 provides that a protest may be filed against the liquidation of the collector "within sixty days after, but not before such liquidation," it was held that the protest was not filed in accordance with law. The protest was therefore dismissed.