Protest 922918-G of Sinclair Refining Co.

Opinion by

At the hearing counsel for the Government moved to dismiss the protest on the ground that.it was not filed within 60 days after liquidation as required by section-514. The trial judge reserved decision on the motion for the action of the division. It appeared from an examination of the papers that the entry was liquidated on August 4, 1937, and the protest filed October 4, 1937, 61 days after the date of liquidation. The motion to dismiss was therefore granted.