United States Customs Court, 1966

Byrnes v. United States

United States Customs Court · Decided October 11, 1966 · Nichols, Oliver, Watson

57 Cust. Ct. 270; 1966 Cust. Ct. LEXIS 1769

Opinion of the Court

Nichols, Judge:

When this case was called for trial, defendant moved to dismiss the protest for untimeliness.

*271It appearing from the official papers that the protest was filed more than 60 days after liquidation, it is dismissed as untimely, by virtue of section 514, Tariff Act of 1930.

Judgment will be rendered accordingly.

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