
    Before the Second Division,
    January 13, 1966
    No. 69737.
    protest 65/7359 (New York).
    Van Oppen & Co., Inc. v. United States,
   Opinion by

Rao, C.J.

It appearing from the official papers that the protest was filed more than 60' days after liquidation, it was dismissed as untimely, by virtue of section 514, Tariff Act of 1930'.  