Philip Morris U.S.A. v. United States

DiCarlo, Judge:

Philip Morris U.S.A. (importer) challenges the denial of its protest against classification of five entries of tobacco, which the United States Customs Service reliquidated after filing of the protest. The government moves pursuant to Rule 12(b) of the Rules of this Court to dismiss the importer’s action for failure to state a claim upon which relief can be granted and for lack of subject matter jurisdiction.

The Court finds that the importer was required to file a timely protest against an entry which Customs reliquidated after the statutory time for reliquidation had expired.…