
    No. 68149.
    Carson M. Simon & Co. v. United States,
    protests 63/7320 and 63/7321 (Philadelphia).
   Opinion by

Lawrence, J.

An examination of the official papers disclosing that the protests were not filed within the 60-day period provided by section 514, Tariff Act of 1930 (19 U.S.C. § 1514), the protests were dismissed as untimely.  