Case Name: Irving M. Sobin Chemical Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1965-06-08
Citations: 54 Cust. Ct. 455
Docket Number: No. 69360; protests 62/2028, etc. (San Francisco)
Parties: Irving M. Sobin Chemical Co., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 54
Pages: 455–455

Head Matter:
Before the Third Division,
June 8, 1965
No. 69360.
Irving M. Sobin Chemical Co., Inc. v. United States,
protests 62/2028, etc. (San Francisco).

Opinion:
Opinion by
Richardson, J.
Since the protests were filed more than 60 days after liquidation, they were dismissed as untimely, by virtue of section 514, Tariff Act of 1930.