Universal Importing Corp. v. United States
Universal Importing Corp. v. United States
35 Cust. Ct. 274
Opinion of the Court
Opinion by
Since the protest was filed more than 60 days after liquidation, it was dismissed as untimely. (Section 514, Tariff Act of 1930.)
Case-law data current through September 30, 2026. Source: CourtListener bulk data.