Case Name: Berco, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1965-08-12
Citations: 55 Cust. Ct. 409
Docket Number: No. 69510; protest 64/23666 (New York)
Parties: Berco, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 55
Pages: 409–409

Head Matter:
Before the Second Division,
August 12, 1965
No. 69510.
Berco, Inc. v. United States,
protest 64/23666 (New York).

Opinion:
Opinion by
Rao, C. 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.