Chemsol, LLC v. United States

OPINION

POGUE, Chief Judge:

In these actions, Plaintiffs MC International, LLC (“MCI”) and Chemsol, LLC challenge the United States Customs and Border Protection’s (“Customs”) extension of the statutory liquidation period for their entries of citric acid. Plaintiffs seek relief declaring the extensions unlawful such that the entries have therefore been “deemed” liquidated by operation of law. The Defendant moves to dismiss for lack of subject matter jurisdiction under USCIT Rule 12(b)(1) or, in the alternative, for failure to state a claim under USCIT Rule 12(b)(5). Defendant’s Memorandum in…