Lester Engineering Co. v. United States

Introduction

Newman, Judge:

Plaintiff challenges the denial of its protest against the refusal by Customs at Cleveland, Ohio to reliquidate an entry of die casting machine parts imported from England (entry No. 101521 of November 4, 1976) in accordance with 19 U.S.C. § 1520(c)(1). At issue is defendant’s motion to dismiss the action pursuant to rule 12 for lack of jurisdiction; or alternatively, for failure of the complaint to state a claim upon which relief can be granted.

For the reasons indicated, defendant’s motion to dismiss is denied.

Briefly, the undisputed facts are:

Plaintiff entered the…