
    Before the Third Division,
    March 12, 1962
    No. 66553.
    Martin Freeman Co., Inc., v. United States,
    protest 61/16184 (New York).
   Opinion by

Johnson, 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.  