Case Name: Homestrand, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1959-06-01
Citations: 42 Cust. Ct. 403
Docket Number: No. 63129; protest 58/17712 (New York)
Parties: Homestrand, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 42
Pages: 403–403

Head Matter:
No. 63129.
Homestrand, Inc. v. United States,
protest 58/17712 (New York).

Opinion:
Opinion by
Richardson, 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.