Case: Ellyda Imports, Inc. v. United States
Abbreviation: Ellyda Imports, Inc. v. United States
Decision Date: 1960-03-14
Docket Number: No. 63951; protest 59/19395 (New York)
Citation: 44 Cust. Ct. 386
Volume: 44
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Ellyda Imports, Inc. v. United States,
Judges: 
Pages: 386–386

Head Matter:
No. 63951.
protest 59/19395 (New York).
Ellyda Imports, Inc. v. United States,

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 of the Tariff Act of 1930.