Case Name: Guy F. Atkinson Company v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1963-05-09
Citations: 50 Cust. Ct. 297
Docket Number: No. 67715; protest 62/5508 (San Francisco)
Parties: Guy F. Atkinson Company v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 50
Pages: 297–298

Head Matter:
No. 67715.
Guy F. Atkinson Company v. United States,
protest 62/5508 (San Francisco).

Opinion:
Opinion by
Rao, 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.