Case: Universal Importing Corp. v. United States
Abbreviation: Universal Importing Corp. v. United States
Decision Date: 1955-10-13
Docket Number: No. 59356; protest 250326-K (New York)
Citation: 35 Cust. Ct. 274
Volume: 35
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Universal Importing Corp. v. United States,
Judges: 
Pages: 274–274

Head Matter:
No. 59356.
protest 250326-K (New York).
Universal Importing Corp. v. United States,

Opinion:
Opinion by
Johnson, J.
Since the protest was filed more than 60 days after liquidation, it was dismissed as untimely. (Section 514, Tariff Act of 1930.)