Case Name: Columbia Pictures Corporation v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1956-12-06
Citations: 37 Cust. Ct. 432
Docket Number: No. 60398; protest 289857-K (San Francisco)
Parties: Columbia Pictures Corporation v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 37
Pages: 432–432

Head Matter:
Before the First Division,
December 6, 1956
No. 60398.
protest 289857-K (San Francisco).
Columbia Pictures Corporation v. United States,

Opinion:
Opinion by
Oliver, C. 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.