Protest 98374-K of Koons, Wilson & Co. , 12 Cust. Ct. 232 ( 1943 )

Opinion by

Keefe, J.

An examination of the entry papers revealed that the protest was not filed with the collector until 61 days after liquidation. In view of section 514, Tariff Act of 1930, it was held that the protest was untimely and it was therefore dismissed for want of jurisdiction.