OPINION
MUSGRAVE, Judge.
Defendant moves to dismiss plaintiff's challenge to the United States Customs Service ("Customs") refusal to reliquidate pursuant to 19 U.S.C. § 1520(c)(1) (1988). Defendant contends that the Court lacks subject matter jurisdiction because plaintiff did not protest the denial of its 19 U.S.C. § 1520(c) claim. Plaintiff opposes Customs motion to dismiss this action. The Court finds that it does not have jurisdiction to hear...
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