
    Before the First Division,
    September 10, 1964
    No. 68760.
    Sphinx Import Co., Inc. v. United States,
    protest 64/8104 (Seattle).
   Opinion by

Wilson, J.

An examination of the official papers disclosing that the protest was filed more than 60 days after liquidation, it was dismissed as untimely, by virtue of section 514, Tariff Act of 1930.  