Sea-Land Service, Inc. v. United States

*254Opinion

Tsoucalas, Judge:

This case is before the Court on defendant’s motion to sever and dismiss seventy-three (73) entries for lack of jurisdiction.1 Defendant claims that the entries in issue are not properly before the Court because the action was not commenced within 180 days after notice of denial of their protests was mailed to plaintiffs, as required by 19 U.S.C. § 1514(a) (1988) and 28 U.S.C. § 2636(a) (1982 and Supp. II 1984). Plaintiff counters that the notice of denial provided by Customs was not sufficient to start the statute of limitations running, and alternatively, if the…