Case Name: Ellyda Imports, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1960-03-14
Citations: 44 Cust. Ct. 386
Docket Number: No. 63951; protest 59/19395 (New York)
Parties: Ellyda Imports, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 44
Pages: 386–386

Head Matter:
No. 63951.
protest 59/19395 (New York).
Ellyda Imports, Inc. v. United States,

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