OPINION AND ORDER
NEWMAN, Senior Judge:
Introduction
Plaintiff, an importer of cut flowers from Colombia through the Miami, Florida Customs District, brings this action pursuant to to 28 U.S.C. § 1581(a), 19 U.S.C. §§ 1514(a) and 1520(c)(1) contesting the denial of four protests by the U.S. Customs Service ("Customs") as untimely filed; alternatively, plaintiff contests Customs' refusal to reliquidate the entries pursuant...
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