Canadian Reynolds Metals Co. v. United States

OPINION

POGUE, Judge.

Plaintiff Canadian Reynolds Metals Company (“CRMC” or “Plaintiff’) seeks to invoke the Court’s jurisdiction to challenge the denial of its administrative protest. Plaintiffs protest sought to challenge the imposition of certain Merchandise Processing Fees (“MPF”) on Plaintiffs imports.

Defendant United States Bureau of Customs and Border Protection 1 (“Customs” or “Defendant”) moves for dismissal claiming lack of subject matter jurisdiction because Plaintiff failed to properly and timely file its protest. Because Plaintiffs protest, which objected to three separate actions…