West v. United States

46 Cust. Ct. 489
United States Customs Court·Decided May 18, 1961·No. No. 65654; protest 60/13918-15573 (New Orleans)·Published

Opinion

Opinion by

Richardson, J.

An examination of the ofiBcial papers showing that the protest was filed more than 60 days after liquidation, the protest was dismissed as untimely, by virtue of section 514, Tariff Act of 1930.

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West v. United States, 46 Cust. Ct. 489 (cusc 1961).

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