
    No. 68431.
    protest 63/17506-16888 (New Orleans).
    Milton G. West and Kem-Tech Laboratories, Inc. v. United States,
   Opinion by

Oliver, C.J.

An examination of the official papers disclosing that the protest was not filed within 60 days after liquidation, it was dismissed as untimely, by virtue of section 514, Tariff Act of 1930.  