United States v. Robert E. Landweer & Co.

OPINION

GORDON, Judge:

Defendant Robert E. Landweer & Co. (“Landweer”) moves to dismiss this action pursuant to USCIT Rule 12(b)(1) for lack of subject matter jurisdiction and USCIT Rule 12(b)(5) for failure to state a claim upon which relief can be granted. This Court has subject matter jurisdiction pursuant to 28 U.S.C. § 1582(1) and therefore denies Defendant’s USCIT Rule 12(b)(1) motion to dismiss. However, Plaintiff has failed to state a claim upon which relief can be granted. Accordingly, Defendant’s USCIT Rule 12(b)(5) motion to dismiss is granted.

Background

In its original complaint…