Case: Frank P. Dow Co., Inc. v. United States
Abbreviation: Frank P. Dow Co. v. United States
Decision Date: 1957-12-05
Docket Number: No. 61386; protest 313474-K (Seattle)
Citation: 39 Cust. Ct. 514
Volume: 39
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Frank P. Dow Co., Inc. v. United States,
Judges: 
Pages: 514–514

Head Matter:
No. 61386.
protest 313474-K (Seattle).
Frank P. Dow Co., Inc. v. United States,

Opinion:
Opinion by
Oliver, C. 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.