Case Name: Hudson Shipping Company, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1953-12-17
Citations: 31 Cust. Ct. 349
Docket Number: No. 57704; protest 208323-K (New York)
Parties: Hudson Shipping Company, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 31
Pages: 349–349

Head Matter:
No. 57704.
Hudson Shipping Company, Inc. v. United States,
protest 208323-K (New York).

Opinion:
Opinion by
Johnson, J.
An examination of the papers disclosed that more than 60 days had elapsed after liquidation before the protest was filed. In view of the provisions of section 514, Tariff Act of 1930, the protest was dismissed.