Mitsubishi International Corp. v. United States

Watson, Judge:

This is written to explain the dismissal of this action for lack of jurisdiction in Mitsubishi International Corporation v. United States, 81 Cust. Ct. 86, C.D. 4771 (1978).

This action originated in a protest made against a notification by the district director at Anchorage, Alaska, that he was mitigating a previous demand for penalties to a lower amount. Defendant moved to dismiss the action on the ground that decisions relating to the imposition of a penalty are not within the subject matter jurisdiction of this court. The court denied the motion, holding that a decision to…