Opinion by
Oliver, P. J.It appeared that the entry was liquidated on July 23, 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 of the date of liquidation. In accordance therewith the defendant’s motion to dismiss was granted.