Case Name: Liebermann Waelchli & Co., New York, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1959-06-08
Citations: 42 Cust. Ct. 408
Docket Number: No. 63145; protest 58/15091 (New York)
Parties: Liebermann Waelchli & Co., New York, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 42
Pages: 408–408

Head Matter:
No. 63145.
Liebermann Waelchli & Co., New York, Inc. v. United States,
protest 58/15091 (New York).

Opinion:
Opinion by
Richardson., 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.