Case Name: S. Rosenberg Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1958-11-26
Citations: 41 Cust. Ct. 420
Docket Number: No. 62494; protest 326551-K (New York)
Parties: S. Rosenberg Co. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 41
Pages: 420–420

Head Matter:
No. 62494.
S. Rosenberg Co. v. United States,
protest 326551-K (New York).

Opinion:
Opinion by
Johnson, J.
Since the protest was filed more than 60 days after liquidation, it was dismissed as untimely under section 514, Tariff Act of 1930.