
    Before the Third Division,
    January 27, 1961
    No. 65096.
    Van Oppen & Co., Inc. v. United States,
    protest 60/7903 (New York).
   Opinion by

Johnson, 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.  