Detroit Zoological Society v. United States

OPINION

RESTANI, Judge:

This matter is before the court on plaintiff’s motion to amend and supplement complaint and defendant’s motion to dismiss.

The facts are as follows. Plaintiff filed suit on February 18, 1985 challenging the rate of duty which it was required to assert upon entry of certain locomotives and coaches for a “zoo train.” Plaintiff claimed that the entries were deemed “liquidated” pursuant to 19 U.S.C. § 1504(a) (1982 & West Supp.1986) (deemed liquidation if no liquidation within, inter alia, one year of entry). Jurisdiction was asserted, inter alia, under 28 U.S.C. § 1581(i)…