
    Before the Third Division,
    June 8, 1965
    No. 69360.
    Irving M. Sobin Chemical Co., Inc. v. United States,
    protests 62/2028, etc. (San Francisco).
   Opinion by

Richardson, J.

Since the protests were filed more than 60 days after liquidation, they were dismissed as untimely, by virtue of section 514, Tariff Act of 1930.  