Alcan Aluminum Corp. v. United States

OPINION

POGUE, Judge.

Plaintiff Alcan Aluminum Corporation (“Alcan”) seeks to invoke the Court’s jurisdiction under 28 U.S.C. § 1581(a)(2000) 1 to contest the denial of its February 8, 1995 administrative protest. 2 See Compl. of Alcan at paras. 1, 20. Defendant United States Bureau of Customs and Border Protection 3 (“Customs”) moves to dismiss this action for lack of subject matter jurisdiction, alleging that Alcan failed to timely file its protest.

Because the Court concludes that the subject protest was not timely or properly filed, Defendant’s motion to dismiss is granted. 4

BACKGROUND

This…