Mitel, Inc. v. United States

MEMORANDUM OPINION AND ORDER

CARMAN, Judge.

Plaintiff, Mitel, Inc., moves for leave to amend and supplement its Complaint pursuant to Rule 15 of the Rules of this Court. The Defendant United States moves this Court for summary judgment pursuant to Rule 56 of the Rules of this Court and dismissal of this action as it pertains to the denial of the Second Protest on the grounds that 19 U.S.C. § 1514(c) (1988) allows only one protest be made for each entry of merchandise and the filing of the Second Protest is time-barred according to the statute and Customs Regulations.

This Court denies…