Feudor, Inc. v. United States

MEMORANDUM OPINION ACCOMPANYING ORDER

BOE, Judge:

The defendant has moved, pursuant to rule 4.7(b)(2), to dismiss this action for lack of subject matter jurisdiction. The merchandise involved consists of disposable butane lighters which were imported between September, 19.72 and January, 1973. The various entries were liquidated between November, 1972 and February, 1973. 1 On July 2 and 15, 1974, the plaintiff filed written application for reliquidation of the instant entries pursuant to section 520(c)(1) of the Tariff Act of 1930, as amended, 19 U.S.C. § 1520(c)(1). Reliquidation was refused…