Case Name: Air Clearance Ass'n., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1951-05-29
Citations: 26 Cust. Ct. 442
Docket Number: No. 55599; protest 168838-K (New York)
Parties: Air Clearance Ass’n., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 26
Pages: 442–442

Head Matter:
No. 55599.
Air Clearance Ass’n., Inc. v. United States,
protest 168838-K (New York).

Opinion:
Opinion by
Cline, J.
The record showed that the entry was liquidated on July 6, 1950, and that the protest was filed on September 26, 1950. Since the protest was filed more than 60 days after liquidation, it was held untimely, and the motion to dismiss was granted. (Section 514, Tariff Act of 1930.)