Case: Joseph S. Rosenberg, Inc. v. United States
Abbreviation: Joseph S. Rosenberg, Inc. v. United States
Decision Date: 1961-03-16
Docket Number: No. 65290; protest 60/12091 (New York)
Citation: 46 Cust. Ct. 375
Volume: 46
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Joseph S. Rosenberg, Inc. v. United States,
Judges: 
Pages: 375–375

Head Matter:
No. 65290.
Joseph S. Rosenberg, Inc. v. United States,
protest 60/12091 (New York).

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.