N.C. Farm Bureau Mutual Ins. v. Wingler

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that refusal by customs officials to reliquidate entries became final and conclusive upon the importer when it failed to file a protest within the previously mandated sixty-day limitations period
• holding that refusal by customs officials to reliquidate entries became final and conclusive upon the importer when it failed to file a protest within the previously mandated sixty-day limitations period
• finding mistake of law exists when exporter knew the facts regarding the cost of production but erred in the assessment of those costs under the applicable law
• refusals to reliquidate final absent timely protest
• inadvertence is an oversight, an involuntary accident
• finding a mistake of law

Source: CourtListener parenthetical corpus (CC0).