Marubeni America Corp. v. United States

Newman, Judge:

Defendant has moved, pursuant to rules 4.7(b) and 4.12, to dismiss this action for lack of jurisdiction.

The action challenges the appraisement of certain merchandise covered by entries 290071 and 308376 which were liquidated on December 15, 1972. Protest No. 1001-3-004358 was filed in connec*187tion therewith on March 15, 1973 and denied on April 26, 1974. The summons herein was filed on October 23, 1974.

Defendant apprises us, as the basis for its motion, that an earlier protest, No. 1001-3-004015, covering the same entries and also disputing the official appraisements, was filed on…