Case: Excel Shipping Corporation v. United States
Abbreviation: Excel Shipping Corp. v. United States
Decision Date: 1959-03-09
Docket Number: No. 62826; protest 58/3888 (New York)
Citation: 42 Cust. Ct. 300
Volume: 42
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Excel Shipping Corporation v. United States,
Judges: 
Pages: 300–301

Head Matter:
No. 62826.
Excel Shipping Corporation v. United States,
protest 58/3888 (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.