Barbier v. United States , 36 Cust. Ct. 337 ( 1956 )

Opinion by

Johnson, J.

Following Sucrest Corporation v. United States (31 C. C. P. A. 220, C. A. D. 275), it was held that payment of duties is a condition precedent to file a protest. An examination of the record showed that the protest was filed more than 60 days after liquidation. For the reasons stated, the motion to dismiss was granted.