Case: Van Oppen & Co., Inc. v. United States
Abbreviation: Van Oppen & Co. v. United States
Decision Date: 1966-01-13
Docket Number: No. 69737; protest 65/7359 (New York)
Citation: 56 Cust. Ct. 842
Volume: 56
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Van Oppen & Co., Inc. v. United States,
Judges: 
Pages: 842–842

Head Matter:
Before the Second Division,
January 13, 1966
No. 69737.
protest 65/7359 (New York).
Van Oppen & Co., Inc. v. United States,

Opinion:
Opinion by
Rao, C.J.
It appearing from the official papers that the protest was filed more than 60' days after liquidation, it was dismissed as untimely, by virtue of section 514, Tariff Act of 1930'.