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United States Customs Court, 1964

Parksmith Corp. v. United States

Parksmith Corp. v. United States
United States Customs Court · Decided March 9, 1964 · Oliver
52 Cust. Ct. 283; 1964 Cust. Ct. LEXIS 3732
Parksmith Corp. v. United States

Opinion of the Court

Opinion by

Oliver, C.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.