Knickerbocker Liquors Corp. v. United States

MEMORANDUM OPINION

BOE, Judge:

Pursuant to rules 4.7(b)(2) and 4.12 of the rules of court, the defendant has moved to dismiss the above-entitled action for lack of jurisdiction because of plaintiff’s failure to timely file the summons in said action pursuant to 28 U.S.C., section 2631(a), providing:

§ 2631. Time for commencement of action(a) An action over which the court has jurisdiction under section 1582(a) of this title is barred unless commenced within one hundred and eighty days after:(1) the date of mailing of notice of denial, in whole or in part of a protest pursuant to the provisions…