
    Before the Third Division,
    May 15, 1947
    No. 51709.
    Protest 129849-K of Baker Castor Oil Co. (New York).
   Opinion by

Cline, J.

At the trial counsel for Government moved to dismiss the protest on the ground that it was untimely. An examination of the record disclosing that the protest was filed more than 60 days after the collector’s liquidation, the motion to dismiss was granted.  