
    Before the Second Division,
    January 5, 1966
    No. 69731.
    protest 64/8062 (Portland, Oreg.).
    Alfred William Thacker, dba A. W. Thacker Co., and J. T. Steeb & Co. v. United States,
   Opinion by

Rao, C. J.

Since the protest was filed more than 60 days after liquidation, it was dismissed as untimely, by virtue of section 514, Tariff Act of 1930.  