Case: Martin Freeman Co., Inc., v. United States
Abbreviation: Martin Freeman Co. v. United States
Decision Date: 1962-03-12
Docket Number: No. 66553; protest 61/16184 (New York)
Citation: 48 Cust. Ct. 366
Volume: 48
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Martin Freeman Co., Inc., v. United States,
Judges: 
Pages: 366–366

Head Matter:
Before the Third Division,
March 12, 1962
No. 66553.
Martin Freeman Co., Inc., v. United States,
protest 61/16184 (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.