Case: W. J. Byrnes & Co. of N.Y., Inc. v. United States
Abbreviation: W. J. Byrnes & Co. of N.Y. v. United States
Decision Date: 1963-12-19
Docket Number: No. 68189; protest 63/5494 (New York)
Citation: 51 Cust. Ct. 290
Volume: 51
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: W. J. Byrnes & Co. of N.Y., Inc. v. United States,
Judges: 
Pages: 290–290

Head Matter:
Before the Third Division,
December 19, 1963
No. 68189.
W. J. Byrnes & Co. of N.Y., Inc. v. United States,
protest 63/5494 (New York).

Opinion:
Opinion by
Donlon, 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.