Case: J. M. Sutton Sons & Co. v. United States
Abbreviation: J. M. Sutton Sons v. United States
Decision Date: 1959-05-14
Docket Number: No. 63071; protests 58/6471 and 58/7205 (New York)
Citation: 42 Cust. Ct. 382
Volume: 42
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: J. M. Sutton Sons & Co. v. United States,
Judges: 
Pages: 382–382

Head Matter:
No. 63071.
J. M. Sutton Sons & Co. v. United States,
protests 58/6471 and 58/7205 (New York).

Opinion:
Opinion by
Johnson, J.
Since the protests were filed more than 60 days after liquidation, they were dismissed as untimely, by virtue of section 514, Tariff Act of 1930.