
    No. 56408.
    protest 168710-K (Los Angeles).
    Frank P. Dow Co., Inc., of Los Angeles v. United States,
   Opinion by

Johnson, J.

An examination of the record disclosing that the protest was not filed within the 60-day period after liquidation, as required by section 514,. Tariff Act of 1930, the motion to dismiss was granted.  