
    Before the Third Division,
    May 6, 1964
    No. 68512.
    protest 63/8596 (Los Angeles).
    L. E. Coppersmith, Inc. v. United States,
   Opinion by

Donlon, J.

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