Aluminerie Becancour, Inc. v. United States

OPINION

POGUE, Judge.

Plaintiff Aluminerie Becancour, Inc. (“Aluminerie” or “Plaintiff’) seeks to invoke the Court’s jurisdiction to challenge the denial of its administrative protest. Plaintiffs protest sought to challenge the imposition of certain Merchandise Processing Fees (“MPF”) on Plaintiffs imports.

Defendant United States Bureau of Customs and Border Protection 1 (“Customs” or “Defendant”) moves to dismiss, claiming lack of subject matter jurisdiction because Plaintiff failed to timely file its protest. Because Plaintiffs protest, which objected to three separate actions by Customs, was…