Case Name: Parksmith Corporation v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1962-11-07
Citations: 49 Cust. Ct. 290
Docket Number: No. 67173; protest 62/11 (Los Angeles)
Parties: Parksmith Corporation v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 49
Pages: 290–291

Head Matter:
No. 67173.
protest 62/11 (Los Angeles).
Parksmith Corporation v. United States,

Opinion:
Opinion by
DonloN, J.
An examination of the official papers showing that the protest was filed more than 60 days after liquidation, the protest was dimissed as untimely, by virtue of section 514, Tariff Act of 1930.