United States Customs Court, 1959

Penson v. United States

United States Customs Court · Decided March 18, 1959 · Donlon

42 Cust. Ct. 323

Opinion of the Court

Opinion by

Donlon, J.

An examination of the official papers showing that the protest was filed more than 60 days after liquidation, the protest 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.