Dynasty Footwear v. United States

RE, Chief Judge.

In this action contesting the appraised value of shoes imported from Taiwan, defendant moves for an order to sever and dismiss that portion of the action which relates to entry # 233148, protest # 2704-9-001540. Defendant alleges that duties on entry # 233148 were not paid as of March 11, 1981 when this action was commenced. Consequently, defendant argues that the court lacks jurisdiction over entry # 233148. See 28 U.S.C. § 2637(a).

Since monies sufficient to pay the duties owing on entry # 233148 were in the possession of the defendant on or before March 11, 1981, defendant’s…