United States Customs Court January 3, 1947, No. 51504 (Protest 116107-K of Blossom Hill Wine Co.)

Opinion by

Keefe, J.

It appeared from the papers that the protest was not filed with the collector until 61 days after liquidation. Inasmuch as the protest was not filed within the time prescribed by law under section 514, Tariff Act of 1930, the motion made by counsel for the Government to dismiss the protest was granted. The protest was therefore dismissed.