
    Before the Third Division,
    May 18, 1961
    No. 65654.
    Milton G. West v. United States,
    protest 60/13918-15573 (New Orleans).
   Opinion by

Richardson, J.

An examination of the ofiBcial 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.  