Case Name: Van Oppen & Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1966-01-20
Citations: 56 Cust. Ct. 846
Docket Number: No. 69746; protest 65/7352 (New York)
Parties: Van Oppen & Co., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 56
Pages: 846–846

Head Matter:
No. 69746.
protest 65/7352 (New York).
Van Oppen & Co., Inc. v. United States,

Opinion:
Opinion by
Bao, C.J.
It appearing from the official papers 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.