Samuel Aaron, Inc. v. United States

Opinion

CARMAN, Judge.

This Court heard oral argument on August 10, 2006, in this matter. Plaintiff Samuel Aaron, Inc. (“Plaintiff’ or “Samuel Aaron”) brings this action under 19 U.S.C. § 1514(a)(5) (2000), 1 challenging the validity of the United States Customs Service’s, now Bureau of Customs and Border Protection (“Customs” or “Defendant”), reli-quidation of subject entries. Before this Court are parties’ cross-motions for summary judgment. In its cross-motion, Defendant challenges this Court’s jurisdiction. For the reasons stated herein, Plaintiffs motion for summary judgment is denied and…