
    Before the First Division,
    December 29, 1964
    No. 68979.
    Brandon Brown, Inc. v. United States,
    protest 63/20075 (San Francisco).
   Opinion by

Nichols, 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.  