Section 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 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).