Pistorino & Co. v. United States

Newman, Judge:

Defendant’s motion to dismiss this action for lack of jurisdiction is granted.

*167The pertinent facts are: Plaintiff made an entry at the port of Boston on December 2,1968 covering two types of articles: “28 Cartons wool grease” (hereinafter wool grease), and “6 Drums other wool grease” (hereinafter other wool grease). On March 14,1969 the entry was liquidated, and no protest was filed against such liquidation.

Subsequently, on March 6, 1970 the entry was reliquidated by the appropriate customs official, but only as to the other wool grease, resulting in a refund of duty to…