United States Customs Court, 1960

Coogan v. United States

United States Customs Court · Decided December 6, 1960 · Johnson

45 Cust. Ct. 390

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, Tariff Act of 1930.

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