Dornier Medical Systems, Inc. v. United States

MEMORANDUM OPINION

TSOUCALAS, Judge:

This case concerns an action by plaintiff, Dornier Medical Systems, Inc. (“Dornier”), to recover interest on a duty refund paid to them by the United States Customs Service (“Customs”). Defendant has filed a motion to dismiss the case pursuant to Rule 12(b) of the rules of this Court, contending the Court lacks jurisdiction over the subject matter because plaintiff failed to exhaust its administrative remedies. Plaintiff counters that it could not have protested Customs’ failure to pay interest on the duty refund because the payment or nonpayment of interest…