United States Customs Court, 1964

West v. United States

United States Customs Court · Decided April 9, 1964 · Oliver

52 Cust. Ct. 312; 1964 Cust. Ct. LEXIS 3642

Opinion of the Court

Opinion by

Oliver, C.J.

An examination of the official papers disclosing that the protest was not filed within 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.