Case: Van Oppen & Co., Inc. v. United States
Abbreviation: Van Oppen & Co. v. United States
Decision Date: 1963-03-19
Docket Number: No. 67520; protest 62/12169 (New York)
Citation: 50 Cust. Ct. 242
Volume: 50
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Van Oppen & Co., Inc. v. United States,
Judges: 
Pages: 242–242

Head Matter:
No. 67520.
Van Oppen & Co., Inc. v. United States,
protest 62/12169 (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.