Po-Chien, Inc. v. United States

Newman, Judge:

Plaintiff has moved for summary judgment on the merits, respecting the classification of certain merchandise, exported from the People’s Republic of China; and defendant has cross-moved to dismiss on jurisdictional grounds, viz., that the requisite administrative protest was not filed with the district director at Los Angeles, the port of entry, within ninety days after liquidation of the entry involved.1

28 U.S.C. § 1582(c) sets forth the jurisdictional predicate relied on by defendant:

The Customs Court shall not have jurisdiction of an action unless (1) either a protest has…