Neither the Act nor the customs regulations provide any guidance as to what form a refusal to reliquidate must take, and the case law is sparse. The only decision discovered that deals with a refusal to reliquidate is Colonna Co., Inc. v. United States, 399 F. Supp. 1389 (Cust.Ct. 1975). The plaintiff-importer in Colonna, pursuant to section 514 of the Act, 19 U.S.C. § 1514, had filed a protest of a liquidation action by Customs and Customs had responded with certain form letters.

Therefore, inasmuch as Customs, in its denial of the "protest", had made an administrative decision as to something which did not exist, namely, a protest under Section 1514, plaintiff's original request had not been acted upon and was still pending. See Colonna Co., v. U.S., 75 Cust.Ct. 179, 184, 399 F. Supp. 1389, 1393 (1975); U.S. v. Desiree International U.S.A., Ltd., 497 F. Supp. 264 (1980). After receiving Customs' November 16, 1984 denial of its request for reliquidation, plaintiff requested reconsideration on November 28, 1984.

The response indicates that the protest was denied, states the reason for the denial, and informs plaintiff of its right to bring a civil action in this court. Relying on dicta in Colonna Co. v. United States, 75 Cust.Ct. 179, C.R.D. 75-4, 399 F. Supp. 1389 (1975), plaintiff contends that the April 10th response was not a denial of its protest because the Customs Service construed plaintiff's protest as a request for reliquidation. But in this case the Customs Service stated "[t]he following action has been taken on this protest."

It would be improper for defendant, having chosen this form of notice, to then fall back on its regulations and attack the natural, reasonable and diligent response of plaintiff as premature under the law and it would be unjust for a court to sanction such conduct. The law is designed to provide judicial review of administrative decisions, not to magnify the importance of regulations which the agency itself obfuscates or contradicts by its actions, however well-intentioned they may be. Cf. Colonna Co., Inc. v. United States, 75 Cust.Ct. 179 C.R.D. 74-4, 399 F. Supp. 1389 (1975). This official form 4333-A constituted direct, formal and decisive notice of liquidation from the agency to the importer.