
    No. 46945.
    Protest 32041-K/12133 of Pan American Products Corp. (New Orleans).
   Opinion by

Kincheloe, J.

At the hearing counsel for the Government moved for dismissal of the protest as not filed in time. Inasmuch as the present claim is a new one and was filed more than 60 days after the original liquidation the motion to dismiss was granted. Woolworth v. United States (26 C. C. P. A. 157, C. A. D. 10) and Dover v. United States (4 Cust. Ct. 135, C. D. 306) noted.  