CTA Case No. 1529 (Resolution)

I � ... -. ' ~ .~ �~ nd nts. tn *1 ~ ��t1 . t 1 J..tl.., 1 y c� n �el _�or r., nw - fo luck o f JUri.dio ion and tl, � ~ Iet1 ti n f � r evi \ f - llcd , rra � n . ComKi sioner o In , nal t.evenue ~ '1 or the rl?lfu: or an all QH'l in tt ... tot 1 n~~ of A;4 ,662 . 49, .~eio.l I ort " and "o.le ' X c ,, ! t t e�� r.;.lt. u ...I'0f1 ~ Jn d ~ir "'oree ) $ n p r.:tpHn � a. (par .. . , 5,. Peti ion Coun :- el tor- r spon.d~nt Comr.u.,.., one of l!ust(>Ui S !1led, n �)ep.. t r 22 , l96lf, a ur-'otion to Di L " the ti 1 n ror evie1, 1hieh w vi orous oppoa ��;;. t e tltion r . (p � 8 � 16 , -rec . ) . On tbe ~ i 25�

... ' .. ~ '""'~;.r.t I Olf .. � '. A. C S& O. 1529 oth r hand, ls !one,. Inte nal � �- tile for. !xt nsio.n Tim t lle An ru, rhic g nt "'U o. der d ted ept ml.le:r 24-, 1964. (p. , C reo.) . r ( ~he ot1 n to 1 mi >S t lo P t t1 n tor a ion~ ot Cus t ms s c n- cern no ti cl ion dernd y t - the Co .t~sioner of' u tom review b~e by t-!. C~iurt . ( ee ~ pa u1ta � hoe � l1pper Factory v � Co � or Gusto , G. � o. L-1 28;, Jan . 14, 1958; Lopez ' illS , Inc . v � G. � 92?lt-, eb. 1, 195?). nly ee1 io s t th C r Custom a e a.p e� 1 ble t th C urt of Tax p eal � ( c . ?( 2 ), ep. ot o. 1125) . In f et, tit!oner ha$ not even lodg d a toraal protest wl th the Collector of Cus- tom o~ �anil ection the sse~~ment an CQ l C cial 1m ort tax (p. 22 t ctlo 23 8 or the arif:r plied w! th these ad- '' tiv , this C urt has o jurisd!c- ' p n t le ality t t coll c tlon or t nt 1 ,. ti to Disird s�� mer 1t ri�ous t t ilt: s ao.r: ho ld be � a 1.t � i a h ~eby, anted. TbP Petitt n for neview filed on ~� tember 8, 196~, ln otar a re p ndent Commissi ner t Custo 1 coneerne , is h -b1 1 !sse � 126

� I 1~ .. � � _.,....,�J:.J.O .... c.-4. . � c " � 1529 . .. 3 - uO � Ci ty, ctobe 28, 196~ . r 127