
    Before the Second Division,
    February 26, 1962
    No. 66500.
    Ardalt, Inc. v. United States,
    protest 61/4296 (New York).
   Opinion by

Rao, 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.  