
    Before the Third Division,
    December 29, 1964
    No. 68983.
    The J. D. Richardson Co. v. United States,
    protest 64/20871 (Detroit).
   Opinion by

Donlon, 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.  