The opinion
CONCURRING OPINION
EKwall, Judge:
I agree with my colleagues that the motion of Government counsel to dismiss the protests should be denied, for the reason that I construe the protests as a claim against the legality of the liquidations and, as such, subject to protest under section 514 of the Tariff Act of 1930. I express no opinion on the merits of the controversy, that question, as I see it, not being before the court.