Case: (Mrs.) L. K. Evans v. United States
Abbreviation: Evans v. United States
Decision Date: 1951-03-22
Docket Number: No. 55384; protest 163389-K (Seattle)
Citation: 26 Cust. Ct. 387
Volume: 26
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: (Mrs.) L. K. Evans v. United States,
Judges: 
Pages: 387–387

Head Matter:
Before the Second Division,
March 22, 1951
No. 55384.
(Mrs.) L. K. Evans v. United States,
protest 163389-K (Seattle).

Opinion:
Opinion by
Ford, J.
When the case was called for hearing, motion was made by the defendant to dismiss same on the ground that the protest had not been filed within the statutory time provided therefor. An examination of the record showing that the protest was not filed within the 60-day period after liquidation, as required by section 514, the protest was dismissed.