
    Before the Second Division,
    January 21, 1948
    No. 52127.
    protest 134121-K (New York).
    Judson Sheldon Division National Carloading Corp. v. United States,
   Opinion by

Tils on, J.

An examination of the record disclosing that the protest was not filed within the time specified in section 514, Tariff Act of 1930, the motion to dismiss was granted.  