Ataka America, Inc. v. United States

Boe, Judge:

The defendant presently moves to dismiss this action for lack of subject matter jurisdiction, arguing that the protest was not timely filed by the plaintiff and that at the time the protest herein was filed, a previous protest covering the same entry had been made.

The articles involved are gas chromatograph parts which entered this country on October 17, 1971, under entry No. K185002. The entry was liquidated on December 14, 1973. Upon this liquidation, the merchandise was appraised with an advance from the entered value, and was classified under item 712.49, TSUS, with duty at the…