United States Customs Court, 1959

Excel Shipping Corp. v. United States

United States Customs Court · Decided March 9, 1959 · Johnson

42 Cust. Ct. 300

Opinion of the Court

*301Opinion by

Johnson, J.

Since the protest was filed more than 60 days after liquidation, it was dismissed as untimely, by virtue of section 514, Tariff Act of 1930.

Case-law data current through September 30, 2026. Source: CourtListener bulk data.