
    No. 58891.
    protest 232184-K (New York).
    Rootes Motors, Inc., and Vandegrift Forwarding Co., Inc. v. United States,
   Opinion by

Lawrence, J.

From an examination of the papers in this case, it appeared that the protest was not filed until 104 days after liquidation. Inasmuch as section 514, Tariff Act of 1930 (19 U. S. C. § 1514), requires that a decision of the collector shall be protested within 60 days after his liquidation of an entry of merchandise, the protest was dismissed as untimely.  