Case: Protest 98374-K of Koons, Wilson & Co. (Philadelphia)
Abbreviation: Protest 98374-K of Koons, Wilson & Co.
Decision Date: 1943-12-29
Docket Number: No. 49082
Citation: 12 Cust. Ct. 232
Volume: 12
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protest 98374-K of Koons, Wilson & Co. (Philadelphia).
Judges: 
Pages: 232–232

Head Matter:
No. 49082.
Protest 98374-K of Koons, Wilson & Co. (Philadelphia).

Opinion:
Opinion by
Keefe, J.
An examination of the entry papers revealed that the protest was not filed with the collector until 61 days after liquidation. In view of section 514, Tariff Act of 1930, it was held that the protest was untimely and it was therefore dismissed for want of jurisdiction.