Case Name: Joseph H. Brown & Son v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1964-03-30
Citations: 52 Cust. Ct. 299
Docket Number: No. 68389; protest 60/13775 (El Paso)
Parties: Joseph H. Brown & Son v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 52
Pages: 299–299

Head Matter:
No. 68389.
protest 60/13775 (El Paso).
Joseph H. Brown & Son 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, it was dismissed as untimely, by virtue of section 514, Tariff Act of 1930.