Opinion by
The record disclosed that the entry was liquidated on November 8, 1948, and that the protest was filed on September 7, 1949. Inasmuch as section 514, Tariff Act of 1930, provides that a protest may be filed against the liquidation of a collector “within sixty days after, but not before such liquidation,” it was held that the protest herein was not filed in accordance with law. The protest was therefore dismissed.