Frederick Wholesale Corp. v. United States

MEMORANDUM OPINION AND ORDER

CARMAN, Judge:

This matter is before me on defendant’s motion to dismiss for lack of subject matter jurisdiction and failure to state a claim upon which relief can be granted, or alternatively, for judgment on the pleadings and/or summary judgment. Plaintiff has cross-moved for summary judgment.

Plaintiff alleges in its complaint that the January 29, 1982 notice of liquidation of Entry No. 792888 is “null and void” since said notice was not in accordance with the terms of 19 U.S.C. § 1500(e) (1982) 1 and 19 C.F.R. § 159.9(b) (1983) 2 . Plaintiff argues that absent…