
    No. 65488.
    Victor B. Handal & Bro., Inc., by Frank P. Dow Co., Inc., of L.A. v. United States,
    protest 60/20186 (Los Angeles).
   Opinion by

Rao, J.

An examination of the protest disclosing that is was untimely filed under section 514, Tariff Act of 1930, the motion to dismiss was granted.  