
    Before the Third Division,
    December 19, 1963
    No. 68189.
    W. J. Byrnes & Co. of N.Y., Inc. v. United States,
    protest 63/5494 (New York).
   Opinion by

Donlon, 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.  