Case Name: Protest 120887-K of National Distributing Co., Ltd. (Savannah)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1946
Citations: 16 Cust. Ct. 294
Docket Number: No. 51160
Parties: Protest 120887-K of National Distributing Co., Ltd. (Savannah).
Judges: 
Reporter: United States Customs Court Reports
Volume: 16
Pages: 294–294

Head Matter:
No. 51160.
Protest 120887-K of National Distributing Co., Ltd. (Savannah).

Opinion:
Opinion by
Keefe, J.
An examination of the entry papers disclosed that the protest was not filed until 61 days after liquidation. Inasmuch as the protest was filed too late under section 514, Tariff Act of 1930, the protest was dismissed.