Case Name: Frank P. Dow Co., Inc., of Los Angeles v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1952-02-19
Citations: 28 Cust. Ct. 405
Docket Number: No. 56408; protest 168710-K (Los Angeles)
Parties: Frank P. Dow Co., Inc., of Los Angeles v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 28
Pages: 405–406

Head Matter:
No. 56408.
protest 168710-K (Los Angeles).
Frank P. Dow Co., Inc., of Los Angeles v. United States,

Opinion:
Opinion by
Johnson, J.
An examination of the record disclosing that the protest was not filed within the 60-day period after liquidation, as required by section 514,. Tariff Act of 1930, the motion to dismiss was granted.