United States Customs Court, 1964

Mercury Business Systems, Inc. v. United States

Mercury Business Systems, Inc. v. United States
United States Customs Court · Decided September 21, 1964 · Ford
53 Cust. Ct. 276; 1964 Cust. Ct. LEXIS 3300
Mercury Business Systems, Inc. v. United States

Opinion of the Court

Opinion by

Ford, 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.