
    Before the Third Division,
    May 8, 1961
    No. 65598.
    Peerless Importers, Inc. v. United States,
    protest 60/25370 (New York).
   Opinion by

Richardson, J.

An examination of the official papers showing that the protest was filed more than 60 days after liquidation, the protest was dismissed as untimely, by virtue of section 514, Tariff Act of 1930.  