Case Name: Pan Pacific Overseas Corporation v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1959-05-04
Citations: 42 Cust. Ct. 367
Docket Number: No. 63016; protest 58/14164 (San Francisco)
Parties: Pan Pacific Overseas Corporation v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 42
Pages: 367–367

Head Matter:
No. 63016.
Pan Pacific Overseas Corporation v. United States,
protest 58/14164 (San Francisco).

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