
    Before the Third Division,
    March 23, 1965
    No. 69168.
    Palmar Import Co., Inc. v. United States,
    protest 64/16445 (Seattle).
   Opinion by

Donlon, J.

The official papers showing that the protest was filed more than 60 days after liquidation, it was dismissed as untimely, by virtue oí section 514, Tariff Act of 1930.  