All Tools, Inc. v. United States

OPINION

EATON, Judge;

This matter is before the court on defendant’s motion for summary judgment based on a claimed lack of subject-matter jurisdiction. By its motion, defendant alleges that plaintiff, All Tools, Inc. (“All Tools”), failed to file timely its summons pursuant to 28 U.S.C. § 2636(a)(1) (2006), and therefore failed to establish jurisdiction before this Court. Def.’s Mem. in Support of Mot. for Summ. J. (“Def.’s Mem.”) 1. All Tools argues that the deadline for filing its suit was equitably tolled pending Customs’ issuance of a protest number, and therefore its suit is timely. Pl.’s…