United States Customs Court, 1961

United States Mercantile Co. v. United States

United States Mercantile Co. v. United States
United States Customs Court · Decided May 23, 1961 · Johnson
46 Cust. Ct. 496
United States Mercantile Co. 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, Tariff Act of 1930.

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