Border Brokerage Co. v. United States

Newman, Judge:

Defendant has moved to dismiss the complaint filed in this action, which is captioned “Mauk Seattle Lumber Co., *264Plaintiff v. The United States, Defendant”.1 The predicate of defendant’s motion is that Mauk Seattle Lumber Co. is not the plaintiff in this action, but rather a complete stranger thereto, and hence was not authorized to file the complaint pursuant to rule 4.4.

In its opposition to defendant’s motion, plaintiff concedes that Mauk Seattle Lumber Co. was the ultimate consignee of the merchandise under protest and that Border Brokerage Co., importer of record, is the…