Case Name: Victor B. Handal & Bro., Inc., by Frank P. Dow Co., Inc., of L.A. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1961-04-19
Citations: 46 Cust. Ct. 434
Docket Number: No. 65488; protest 60/20186 (Los Angeles)
Parties: Victor B. Handal & Bro., Inc., by Frank P. Dow Co., Inc., of L.A. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 46
Pages: 434–434

Head Matter:
No. 65488.
Victor B. Handal & Bro., Inc., by Frank P. Dow Co., Inc., of L.A. v. United States,
protest 60/20186 (Los Angeles).

Opinion:
Opinion by
Rao, J.
An examination of the protest disclosing that is was untimely filed under section 514, Tariff Act of 1930, the motion to dismiss was granted.