SRR v. Robles

Opinion

Restani, Judge:

This matter is before the court on cross-motions for summary judgment and plaintiffs motion for writ of mandamus. Plaintiff alleges that seven entries of its merchandise made in 1989 have not been liquidated because the bulletin notice of liquidation was defective in that an entry number with a filer code was used, instead of the importer’s name. It asserts that because liquidation did not occur in a timely fashion, liquidation by operation of law has occurred and no additional duties are owed. See 19 U.S.C. § 1504 (1988). It also seeks a writ of mandamus compelling the…