National Bonded Warehouse Ass'n v. United States

*941Opinion

Restani, Judge:

Plaintiffs have filed suit under 28 U.S.C. § 1581(i) (1982) seeking to have regulations setting bonded warehouse annual fee rates for 1985 and 1986 declared invalid. The regulations governing audit and inspection of bonded warehouses were first promulgated in 1982. Defendants claim that the fees assessed in connection therewith could have been challenged by way of administrative protest under 19 U.S.C. § 1514 (1982 & Supp. Ill 1985) with subsequent judicial review of a denial of protest under 28 U.S.C. § 1581(a) (1982).

It has been repeatedly held by this court that if…