Case: Mayer Boat Company v. United States
Abbreviation: Mayer Boat Co. v. United States
Decision Date: 1961-01-17
Docket Number: No. 65046; protest 60/6735 (New York)
Citation: 46 Cust. Ct. 303
Volume: 46
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Mayer Boat Company v. United States,
Judges: 
Pages: 303–303

Head Matter:
No. 65046.
Mayer Boat Company v. United States,
protest 60/6735 (New York).

Opinion:
Opinion by
Lawrence, 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.