Case Name: Peerless Importers, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1961-05-08
Citations: 46 Cust. Ct. 468
Docket Number: No. 65598; protest 60/25370 (New York)
Parties: Peerless Importers, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 46
Pages: 468–468

Head Matter:
Before the Third Division,
May 8, 1961
No. 65598.
Peerless Importers, Inc. v. United States,
protest 60/25370 (New York).

Opinion:
Opinion by
Richardson, J.
An examination of the official papers showing that the protest was filed more than 60 days after liquidation, the protest was dismissed as untimely, by virtue of section 514, Tariff Act of 1930.