Case Name: Sphinx Import Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1964-09-10
Citations: 53 Cust. Ct. 268
Docket Number: No. 68760; protest 64/8104 (Seattle)
Parties: Sphinx Import Co., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 53
Pages: 268–268

Head Matter:
Before the First Division,
September 10, 1964
No. 68760.
Sphinx Import Co., Inc. v. United States,
protest 64/8104 (Seattle).

Opinion:
Opinion by
Wilson, J.
An examination of the official papers disclosing that the protest was filed more than 60 days after liquidation, it was dismissed as untimely, by virtue of section 514, Tariff Act of 1930.