Case Name: John J. Coates Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1965-04-21
Citations: 54 Cust. Ct. 404
Docket Number: No. 69259; protest 64/20165 (New York)
Parties: John J. Coates Co. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 54
Pages: 404–404

Head Matter:
No. 69259.
John J. Coates Co. v. United States,
protest 64/20165 (New York).

Opinion:
Opinon by
Rao, J.
The official papers disclosing 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.