Consequently, the court dismissed JVC's suit for lack of subject matter jurisdiction.See id. at 915. As further justification for dismissing JVC's claim, the Court of International Trade cited the case of Juice Farms, Inc. v. United States, 68 F.3d 1344 (Fed. Cir. 1995). See US JVC Corp., 15 F. Supp.2d at 912-13 n. 10.

Id. at 1347, 1349. The court concluded that, under our decision in Juice Farms, Inc. v. United States, 68 F.3d 1344 (Fed.Cir.1995), the 2005 reliquidations became final, “whether legal or not,” once AHAC failed to challenge them in court. Am. Home, 964 F.Supp.2d at 1347 (quoting Juice Farms, 68 F.3d at 1346).

Second, monitoring the liquidation of entries subject to an antidumping duty order is a serious challenge even for importers who have access to complete information regarding an entry. See, e.g., Juice Farms, Inc. v. U.S., 68 F.3d 1344 (Fed. Cir. 1995) (holding Customs' violation of statutory suspension of liquidation not actionable by importer who discovered improper liquidations after protest period had expired). Defendant-Intervenors were themselves apparently unaware that their entries had been prematurely liquidated until notified by Commerce.

"[Such] bulletin notices supply sufficient notice and thus trigger the ninety-day period for protests." Juice Farms, Inc. v. United States, 68 F.3d 1344, 1346 (Fed. Cir. 1995). Fujitsu filed Protest No. 2704-98- 100059 on February 11, 1998, challenging Customs' assessment of interest on the subject entries liquidated on November 14, 1997, and December 5, 1997.

We have held that the Court of International Trade's authority to hear a claim under section 1581(a) depends upon the importer raising the claim in a valid protest filed with Customs within the prescribed 90-day period, or alternatively, in a protest coming within an exception that excuses a failure to meet the deadline. See Juice Farms, Inc. v. United States, 68 F.3d 1344, 1345-46 (Fed. Cir. 1995). Section 1581(i) provides in pertinent part as follows:

See Compl. ¶ 1. For this Court to exercise jurisdiction over a claim under § 1581(a), the party filing suit must have filed a valid protest against Customs in a timely manner. See U.S. Shoe Corp. v. United States, 114 F.3d 1564, 1568 (Fed. Cir. 1997), aff'd, 523 U.S. 360 (1998); Juice Farms, Inc. v. United States, 68 F.3d 1344, 1345-46 (Fed. Cir. 1995); Atari Caribe, Inc. v. United States, 16 CIT 588, 592, 799 F. Supp. 99, 104 (1992). To qualify as valid, a

According to defendant, "[e]ven if there were no unliquidated entries, that would not necessarily mean that suspension was removed because Customs could have liquidated the entries by mistake while suspension was in effect." Id. at 18 (citing Juice Farms, Inc. v. United States, 68 F.3d 1344 (Fed. Cir. 1995)). Whether Commerce's e-mail was a means of seeking information from Customs on entries Customs was "holding in suspension" is of no consequence because the event that results in application of § 1504(d) is the receipt by Customs of notice of the removal of suspension of liquidation.

We review the CIT's grant of a motion to dismiss de novo. Juice Farms, Inc. v. United States , 68 F.3d 1344, 1345 (Fed. Cir. 1995). This court must accept as true all well-pleaded factual allegations and draw all reasonable inferences in favor of the claimant.

We narrowly concluded that the deemed liquidation in Cherry Hill was "final and conclusive" against both the importer, surety, and the government because the importer or surety had never protested the deemed liquidation: "Without timely protest, all liquidations become final and conclusive under 19 U.S.C. § 1514." Id. at 1559 (quoting Juice Farms, Inc. v. United States, 68 F.3d 1344, 1346 (Fed. Cir.1995)). This court concluded in Cherry Hill that "a `deemed liquidation' under section 1504 . . . subjects any further collection efforts by the government in connection with the same entry to dismissal for failure to state a claim upon which relief can be granted."

281 F.Supp.2d at 1322. Our prior decision in Juice Farms, Inc. v. United States, 68 F.3d 1344 (Fed. Cir. 1995), is instructive. In Juice Farms, we held untimely an importer's protest of Customs' illegal liquidations of orange juice entries subject to suspension of liquidation orders pending antidumping investigations and administrative reviews.