Marposs Gauges Corp. v. United States

Restani, Judge:

Defendant has moved to dismiss this action for lack of subject matter jurisdiction on the ground that a summons was not timely filed as required by 28 U.S.C. § 2636(a)(1) (1982). Alternatively, defendant urges that plaintiff failed to file a protest with the Customs Service ("Customs”) and therefore, pursuant to section 514 of the Tariff Act of 1930, as amended, 19 U.S.C. § 1514 (1982), no summons could issue from this court. Plaintiff, on the other hand, asserts that a letter to Customs served as a valid protest and that all filings were timely.

This case arises out of the…