United States Customs Court, 1961

Wood v. United States

Wood v. United States
United States Customs Court · Decided May 31, 1961 · Johnson
46 Cust. Ct. 511
Wood 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.