Case Name: Home Lines Agency, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1960-12-08
Citations: 45 Cust. Ct. 391
Docket Number: No. 64957; protest 59/33446 (New York)
Parties: Home Lines Agency, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 45
Pages: 391–391

Head Matter:
No. 64957.
Home Lines Agency, Inc. v. United States,
protest 59/33446 (New York).

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