Transmarine Navigation Corp. v. United States

Watson, Judge:

In this action, plaintiff Transmarine Navigation Corporation1 contests the increased valuation of vessel repairs under a reliquidation 2 by the U.S. Customs Service.

The federal defendants take the position that the Court lacks jurisdiction to decide the merits of this claim due to plaintiffs failure to meet a statutory prerequisite for judicial review, specifically, the filing of a timely administrative protest.

Transmarine filed its protest over five and one half years after the disputed reliquidation,3 a period far in excess of the 60 day time limit then applicable under…