Protest 47075-K of Barnet

Opinion by

It appeared that the entry was liquidated on August 6, 1940, and the protest dated October 21, 1940, was filed with the collector at Albany on October 22, 1940. In view of section 514 it was held that the court was without jurisdiction in this case since the protest was not filed within 60 days *477of the date of liquidation. In accordance therewith the defendant’s motion to dismiss was granted.