Novell, Inc. v. United States

OPINION and ORDER

GOLDBERG, Judge.

This matter is before the Court on the defendant’s motion to sever and dismiss plaintiffs appraisement claim for lack of subject matter jurisdiction pursuant to USCIT Rule 12(b)(1). Defendant argues that the Court lacks jurisdiction over this claim because the plaintiff failed to protest the reliquidation of the entries at issue, and that as a result, pursuant to 19 U.S.C. § 1514 (1994), the reliquidation became final and conclusive on all of the parties. Plaintiff counters that because part of the original liquidation was undisturbed by the reliquidation,…