Case: Van Oppen & Co., Inc. v. United States
Abbreviation: Van Oppen & Co. v. United States
Decision Date: 1961-01-27
Docket Number: No. 65096; protest 60/7903 (New York)
Citation: 46 Cust. Ct. 321
Volume: 46
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Van Oppen & Co., Inc. v. United States,
Judges: 
Pages: 321–321

Head Matter:
Before the Third Division,
January 27, 1961
No. 65096.
Van Oppen & Co., Inc. v. United States,
protest 60/7903 (New York).

Opinion:
Opinion by
Johnson, 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.