Case Name: Hurricane Import Co. and Frank P. Dow Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1963-04-15
Citations: 50 Cust. Ct. 264
Docket Number: No. 67597; protest 62/19869 (Seattle)
Parties: Hurricane Import Co. and Frank P. Dow Co., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 50
Pages: 264–264

Head Matter:
No. 67597.
Hurricane Import Co. and Frank P. Dow Co., Inc. v. United States,
protest 62/19869 (Seattle).

Opinion:
Opinion by
Wilson, J.
An examination of the official papers indicating 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.