Case Name: Milton G. West v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1961-05-18
Citations: 46 Cust. Ct. 489
Docket Number: No. 65654; protest 60/13918-15573 (New Orleans)
Parties: Milton G. West v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 46
Pages: 489–489

Head Matter:
Before the Third Division,
May 18, 1961
No. 65654.
Milton G. West v. United States,
protest 60/13918-15573 (New Orleans).

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.