Case: Milton G. West and Kem-Tech Laboratories, Inc. v. United States
Abbreviation: West v. United States
Decision Date: 1964-04-09
Docket Number: No. 68431; protest 63/17506-16888 (New Orleans)
Citation: 52 Cust. Ct. 312
Volume: 52
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Milton G. West and Kem-Tech Laboratories, Inc. v. United States,
Judges: 
Pages: 312–312

Head Matter:
No. 68431.
protest 63/17506-16888 (New Orleans).
Milton G. West and Kem-Tech Laboratories, Inc. v. United States,

Opinion:
Opinion by
Oliver, C.J.
An examination of the official papers disclosing that the protest was not filed within 60 days after liquidation, it was dismissed as untimely, by virtue of section 514, Tariff Act of 1930.