US JVC Corp. v. United States

How courts have described this case

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

• holding equitable tolling of 19 U.S.C. § 1514’s ninety-day statute of limitations was inappropriate because that statute provided that absent protests, decisions by Customs Service were “final and conclusive”
• finding “presumption that the ninety-day period for filing a protest imposed by 19 U.S.C. § 1514(3) contains an equitable tolling exception has been rebutted by the language, structure, and purpose of 19 U.S.C. § 1514”
• doctrine of equitable tolling requires showing of due diligence; equitable estoppel does not

Source: CourtListener parenthetical corpus (CC0).