[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR144.28]

[Page 69-70]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 144--WAREHOUSE AND REWAREHOUSE ENTRIES AND WITHDRAWALS--Table of Contents
 
   Subpart C--Transfer of Right to Withdraw Merchandise from Warehouse
 
Sec. 144.28  Protest by transferee.

    (a) Entries on or after January 12, 1971. A transferee of 
merchandise entered for warehouse on or after January 12, 1971, shall 
have the right to file a protest under section 514, Tariff Act of 1930, 
as amended (19 U.S.C. 1514), to the same extent that such right would 
have been available to the transferor.
    (b) Entries prior to January 12, 1971. A transferee of merchandise 
entered for

[[Page 70]]

warehouse prior to January 12, 1971, shall have no right to file a 
protest, except under the conditions set forth in section 557(b), Tariff 
Act of 1930, as amended (19 U.S.C. 1557(b)), prior to the amendments 
made thereto by Pub. L. 91-685, effective January 12, 1971 (T.D. 71-55).