
    No. 68498.
    protest 63/9475 (San Francisco).
    Hoyt, Shepston & Sciaroni and AC Marketing Agents, Inc. v. United States,
   Opinion by

Donlon, J.

An examination of tbe 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, alarife Act of 1930.  