Case Name: Novelty Import Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1965-02-08
Citations: 54 Cust. Ct. 320
Docket Number: No. 69068; protest 63/21164-16918 (New Orleans)
Parties: Novelty Import Co. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 54
Pages: 320–320

Head Matter:
No. 69068.
Novelty Import Co. v. United States,
protest 63/21164-16918 (New Orleans).

Opinion:
Opinion by
Oliver, C.J.
Since the protest was filed prior to liquidation, it was dismissed as untimely, by virtue of section 514, Tariff Act of 1930.