Id. at 1021. A similar ruling was made by this court in Omni U.S.A., Inc., v. United States, 840 F.2d 912 (Fed. Cir. 1988). The Customs Service, in an admitted error, liquidated an entry at an incorrectly high duty, although it was required to have held the liquidation in suspense.

"The importer has the burden to check for posted notices of liquidation and to protest timely." Omni U.S.A., Inc. v. United States, 11 CIT ___, ___, 663 F. Supp. 1130, 1133 (1987), aff'd, 840 F.2d 912 (Fed. Cir. 1988), cert. denied, ___ U.S. ___, 109 S.Ct. 56, 102 L.Ed.2d 34 (1988). Hence, plaintiff importer should have known of the requirement of posting bulletin notice, had a duty to monitor the customhouse bulletin and should not expect its rights to be expanded upon the nonreceipt of courtesy notice.

Nor can plaintiff now assert that its counsel was unable to check for the posting of the bulletin notice because he was in Washington, D.C. It is clear that the "importer has the burden to check for posted notices of liquidation and to protest timely." Omni U.S.A., Inc. v. United States, 11 CIT ___, 663 F. Supp. 1130, 1133 (1987), aff'd, 840 F.2d 912 (Fed. Cir. 1988), cert. denied, ___ U.S. ___, 109 S.Ct. 56, 102 L.Ed.2d 34 (1988). "[I]t is the 0plain duty of a prudent importer . . . to examine all notices posted in order to determine whether or not liquidation has been made on entries with which said importer is concerned."

An unlawful reliquidation by Customs is not void, but rather is merely voidable. Omni U.S.A., Inc. v. United States, 840 F.2d 912, 915 (Fed. Cir.), cert. denied, ___ U.S. ___, 109 S.Ct. 56, 102 L.Ed.2d 34 (1988); United States v. A.N. Deringer, Inc., 66 CCPA 50, 55, C.A.D. 1220, 593 F.2d 1015, 1020 (1979); Computime Inc. v. United States, 9 CIT 553, 556-57, 622 F. Supp. 1083, 1086 (1985). Neither the legality nor correctness of a reliquidation by Customs may be disturbed unless a timely protest is filed according to the procedures in 19 U.S.C. § 1514 (1982 Supp. V 1987), and failure to do so within the stated period leaves the reliquidation final.

Jurisdiction under 28 U.S.C. § 1581(i) may apply if other remedies for review of Customs' administrative determinations are manifestly inadequate. If a party could have utilized 28 U.S.C. § 1581(a) to obtain timely review, 28 U.S.C. § 1581(i) cannot be utilized. See Omni U.S.A., Inc. v. United States, 840 F.2d 912, 915 (Fed. Cir. 1988). Assuming Atmel had proceeded as expeditiously as possible, jurisdiction could have attached as early as August 15, 1989, and apparently for all products as early as August 20, 1989.

The importer bears the burden for examining all notices posted to determine whether its goods have been liquidated, and to protest timely. Omni U.S.A., Inc. v. United States, 11 CIT ___, 663 F. Supp. 1130, 1133 (1987), aff'd, 840 F.2d 912 (Fed. Cir. 1988), cert. denied, ___ U.S. ___, 109 S.Ct. 56, 102 L.Ed.2d 34; Goldhofer, 13 CIT at ___, 706 F. Supp. at 895. Moreover, there is a presumption of regularity which attaches to government acts.

Computime, Inc. v. United States, 8 CIT 259, 601 F. Supp. 1029 (1984), aff'd. 3 Fed. Cir. (T) 175, 772 F.2d 874 (1985); Star Sales Distributing Corp. v. United States, 10 CIT 709, 663 F. Supp. 1127 (1986); Omni U.S.A. v. United States, 11 CIT 480, 482, 663 F. Supp. 1130, 1132 (1987), aff'd, 6 Fed. Cir. (T) 99, 840 F.2d 912 (1988), cert. denied, 488 U.S. 817, 109 S.Ct. 56, 102 L.Ed.2d 34 (1988). 1581(i)

It is the importer who "has the burden for examining all notices posted to determine whether its goods have been liquidated, and to protest timely." Penrod Drilling, 13 CIT at 1009, 727 F. Supp. at 1467; Goldhofer, 13 CIT at 58, 706 F. Supp. at 895; Omni U.S.A., Inc. v. United States, 11 CIT 480, 483, 663 F. Supp. 1130, 1133 (1987), aff'd, 840 F.2d 912 (Fed. Cir. 1988), cert. denied, 488 U.S. 817, 109 S.Ct. 56, 102 L.Ed.2d 34 (1988). The bulletin notice in this action clearly states that the date of liquidation was May 25, 1990.

Although the type of claim that a party raises and the availability of administrative remedies may affect the accrual of the party's cause of action under 28 U.S.C. § 1581(i), a party's decision to pursue " permissive administrative remedies does not toll running of the statute of limitation[s] or delay accrual of the cause of action." Omni U.S.A., Inc. v. United States, 11 CIT 480, 483 n. 7, 663 F. Supp. 1130, 1133 n. 7 (1987), aff'd, 6 Fed. Cir. (T) 99, 840 F.2d 912, cert. denied, 488 U.S. 817, 109 S.Ct. 56, 102 L.Ed.2d 34, reh'g denied, 488 U.S. 961, 109 S.Ct. 405, 102 L.Ed.2d 393 (1988) (citing Lipp v. United States, 157 Ct.Cl. 197, 301 F.2d 674, cert. denied, 373 U.S. 932, 83 S.Ct. 1540, 10 L.Ed.2d 691 (1962)) (emphasis added). The need for finality, which the foregoing principle furthers, becomes more pronounced when a party pursues an administrative remedy that is unavailable as a matter of law.

With regard to notice, the importer must assert the existence of an inadvertence to Customs "within the proper time and with sufficient particularity to allow remedial action." Hambro Automotive Corp. v. United States, 458 F. Supp. 1220, 1222 (Cust.Ct. 1978); see Omni U.S.A., Inc. v. United States, 840 F.2d 912, 916 (Fed. Cir. 1988) (affirming Court of International Trade's dismissal of untimely reliquidation request under § 1520(c)(1)). In this case, ITT brought to the attention of Customs within one year after liquidation that "[a] mistake of fact occurred in the initial creation of the broker's records which resulted in the subsequent misclassification of the entries covered by this claim."