Case Name: Matchless Electric Company v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1952-12-18
Citations: 29 Cust. Ct. 431
Docket Number: No. 56998; protest 191036-K/3814 (Chicago)
Parties: Matchless Electric Company v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 29
Pages: 431–431

Head Matter:
No. 56998.
Matchless Electric Company v. United States,
protest 191036-K/3814 (Chicago).

Opinion:
Opinion by
Oliver, C. J.
The official papers disclosed that the entry was liquidated on January 16, 1952, and the protest was not filed until March 18, 1952, more than 60 days after liquidation of the entry. The protest, being untimely within the provision of section 514, Tariff Act of 1930, was therefore dismissed.