Case Name: Milton G. West and Kem-Tech Laboratories, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1964-04-09
Citations: 52 Cust. Ct. 312
Docket Number: No. 68431; protest 63/17506-16888 (New Orleans)
Parties: Milton G. West and Kem-Tech Laboratories, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 52
Pages: 312–312

Head Matter:
No. 68431.
protest 63/17506-16888 (New Orleans).
Milton G. West and Kem-Tech Laboratories, Inc. v. United States,

Opinion:
Opinion by
Oliver, C.J.
An examination of the official papers disclosing that the protest was not filed within 60 days after liquidation, it was dismissed as untimely, by virtue of section 514, Tariff Act of 1930.