Case Name: J. M. McCauley & Son v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1952-12-11
Citations: 29 Cust. Ct. 421
Docket Number: No. 56981; protest 181387-K (New York)
Parties: J. M. McCauley & Son v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 29
Pages: 421–421

Head Matter:
No. 56981.
J. M. McCauley & Son v. United States,
protest 181387-K (New York).

Opinion:
Opinion by
Ekwall, J.
An examination of the record showed that the protest was filed more than 60 days after the dates of liquidation of the two entries involved. The motion to dismiss was therefore granted.