Roussel Corp. v. United States

*116MEMORANDUM OPINION A STD ORDER

Watson, Judge:

Plaintiff filed two protests 1 against the liquidation of the same entry2 the second of which enumerated further grounds for the claim made in the first that the assessment of additional duties under item 948.00 pursuant to Presidential Proclamation 4074 was incorrect.

Defendant has moved to sever and dismiss this action insofar as it relates to the denial of the second protest on the ground that section 514(b)(1) of the Tariff Act of 1930, as amended (19 U.S.C. sec. 1514 (b)(1)) allows only one protest to be made for each entry of merchandise unless…