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United States Customs Court, 1960

Ellyda Imports, Inc. v. United States

Ellyda Imports, Inc. v. United States
United States Customs Court · Decided March 14, 1960 · Johnson
44 Cust. Ct. 386
Ellyda Imports, Inc. v. United States

Opinion of the Court

Opinion by

Johnson, J.

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

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