Canadian Reynolds Metals Co. v. United States

OPINION

Pogue, Judge:

Plaintiff Canadian Reynolds Metals Company (“CRMC” or “Plaintiff”) seeks to invoke this Court’s jurisdiction pursuant to either subsections (a) or (i) of 28 U.S.C. § 1581 (2000) to challenge the denial of its administrative protest filed pursuant to 19 U.S.C. § 1514 (2000). Defendant United States Bureau of Cus toms and Border Protection (“Customs” or “Defendant”) moves for dismissal claiming lack of subject matter jurisdiction because Plaintiff failed to properly and timely file its protest and failed to follow court rules in filing this case.

In the event that the Court…