Case Name: Van Oppen & Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1966-01-13
Citations: 56 Cust. Ct. 842
Docket Number: No. 69737; protest 65/7359 (New York)
Parties: Van Oppen & Co., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 56
Pages: 842–842

Head Matter:
Before the Second Division,
January 13, 1966
No. 69737.
protest 65/7359 (New York).
Van Oppen & Co., Inc. v. United States,

Opinion:
Opinion by
Rao, 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'.