United States Customs Court, 1961

Ingalls v. United States

United States Customs Court · Decided December 27, 1961 · Richardson

48 Cust. Ct. 292

Opinion of the Court

Opinion by

Richardson, 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.