Case: Carson M. Simon & Co. v. United States
Abbreviation: Simon v. United States
Decision Date: 1963-12-04
Docket Number: No. 68149; protests 63/7320 and 63/7321 (Philadelphia)
Citation: 51 Cust. Ct. 277
Volume: 51
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Carson M. Simon & Co. v. United States,
Judges: 
Pages: 277–277

Head Matter:
No. 68149.
Carson M. Simon & Co. v. United States,
protests 63/7320 and 63/7321 (Philadelphia).

Opinion:
Opinion by
Lawrence, J.
An examination of the official papers disclosing that the protests were not filed within the 60-day period provided by section 514, Tariff Act of 1930 (19 U.S.C. § 1514), the protests were dismissed as untimely.