Walker Enterprises, Ltd. v. United States

Richardson, Judge:

In this action defendant moves pursuant to Rule 4.7 for an order dismissing the action on the ground that the court lacks jurisdiction of the subject matter. Defendant contends that the two entries 1 involved herein, bearing numbers 73-102752 and 73-175330, were liquidated on June 29, 1973, that protest bearing number 0712-3-000427 (hereinafter referred to as the 427 protest) was filed by plaintiff against these liquidations on September 26, 1973, that the 427 protest was denied on November 30, 1973, and that this action was instituted by plaintiff on November 25, 1974, or…