
    No. 59710.
    L. Barbier v. United States,
    protest 255988-K (New York).
   Opinion by

Johnson, J.

Following Sucrest Corporation v. United States (31 C. C. P. A. 220, C. A. D. 275), it was held that payment of duties is a condition precedent to file a protest. An examination of the record showed that the protest was filed more than 60 days after liquidation. For the reasons stated, the motion to dismiss was granted.  