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."

Liquidation of a party's entries is the final computation or ascertainment of duties accruing on those entries. See Juice Farms v. United States, 68 F.3d 1344, 1345 (Fed. Cir. 1995) (citing 19 C.F.R. § 159.1). Once liquidation occurs, it permanently deprives a party of the opportunity to contest Commerce's results for the administrative review by rendering the party's cause of action moot.See Zenith Radio Corp. v. United States, 710 F.2d 806, 809-10 (Fed. Cir. 1983). The Court of International Trade possesses "all the powers in law and equity of, or as conferred by statute upon, a district court of the United States."