Pagoda Trading Co. v. United States

Opinion and Order

RESTANI, Judge:

Plaintiff, an importer of Korean footwear, moves for summary judgment alleging that certain of its entries should have been deemed liquidated by operation of law at the rate of duty claimed by plaintiff at the time of entry. 1 Defendant, United States, cross-moves for summary judgment arguing that this court lacks jurisdiction to consider the aspect of plaintiff’s complaint at issue here because plaintiff failed to file a timely protest based on “deemed liquidation.” Defendant also claims that liquidation by operation of law did not occur because liquidation…