Protest 936953-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 November. 5, 1937, and the protest filed January 7, 1938, 63 days after the date of liquidation. The motion to dismiss was therefore granted.