Simon v. United States
Simon v. United States
51 Cust. Ct. 277; 1963 Cust. Ct. LEXIS 3362
Opinion of the Court
Opinion by
An examination of the official papers disclosing that the protests were not filed within the 60-day period provided by section 514, Tariff Act of 1930 (19 U.S.C. § 1514), the protests were dismissed as untimely.
Case-law data current through September 30, 2026. Source: CourtListener bulk data.