Case Name: Mercury Business Systems, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1964-09-21
Citations: 53 Cust. Ct. 276
Docket Number: No. 68782; protest 63/21388 (Los Angeles)
Parties: Mercury Business Systems, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 53
Pages: 276–276

Head Matter:
No. 68782.
Mercury Business Systems, Inc. v. United States,
protest 63/21388 (Los Angeles).

Opinion:
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.