
    Before the Third Division,
    August 7, 1952
    No. 56829.
    Stivanello-Culcasi Theatrical Costume Co. v. United States,
    protest 182532-K (New York).
   Opinion by

Johnson, J.

The record disclosed that the entry was liquidated on August 1,1951, and that the protest was filed on November 1, 1951. Inasmuch as the protest was not filed within the statutory period of 60 days after liquidation, as required by section 514, Tariff Act of 1930, the action of the collector became final and conclusive upon all parties, and the motion to dismiss was granted.  