Pantoja v. United States

Opinion and Order

Ford, Judge:

Defendant, pursuant to rules 4.7 and 4.12 of the rules of this court has filed a motion to dismiss the above-entitled action on the ground that the court lacks jurisdiction.

Plaintiff opposes defendant’s motion on the ground that it filed a protest on February 8, 1977. The alleged protest filed on said date is a “Discrepancy Report and Declaration” required by 19 CFR 18.6(c). Defendant denies the discrepancy report and declaration constitutes a protest within the meaning of section 514 of the Tariff Act of 1930 and Customs Regulations, 19 CFR 174.13. In any event,…