Case Name: The J. D. Richardson Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1964-12-29
Citations: 54 Cust. Ct. 290
Docket Number: No. 68983; protest 64/20871 (Detroit)
Parties: The J. D. Richardson Co. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 54
Pages: 290–290

Head Matter:
Before the Third Division,
December 29, 1964
No. 68983.
The J. D. Richardson Co. v. United States,
protest 64/20871 (Detroit).

Opinion:
Opinion by
Donlon, J.
Since the protest was filed more than 60 days after liquidation, it was dismissed as untimely by virtue of section 514, Tariff Act of 1930.