See Goldhofer Fahrzeugwerk GmbH Co. v. United States, 885 F.2d 858, 860 (Fed. Cir. 1989). Second, the importer bears the burden of checking for posted notices of actual assessment of duties and of timely protesting.See Omni U.S.A., Inc. v. United States 663 F. Supp. 1130, 1133 (Ct. Int'l Trade 1987), aff'd, 840 F.2d 912 (Fed. Cir. 1988); see also 21A Am.Jur.2dCustoms Duties and Import Regulations § 204 (1998) (citing Tropicana Prods., Inc. v. United States, 713 F. Supp. 415 (1989), aff'd, 909 F.2d 504 (Fed. Cir. 1990)). As this court pointed out in Juice Farms, when the importer bears the burden of examining the bulletin notices and protesting within the statutory time limits, then the importer is not entitled to equitable tolling if its own lack of diligence caused the untimely filing.

Juice Farms, the importer, bears the burden to check for posted notices of liquidation and to protest timely. Omni U.S.A., Inc. v. United States, 663 F. Supp. 1130, 1133 (Ct. Int'l Trade 1987), aff'd, 840 F.2d 912 (Fed. Cir.), cert. denied, 488 U.S. 817 (1988). Juice Farms cannot circumvent the timely protest requirement by claiming that its own lack of diligence requires equitable relief under 28 U.S.C. § 1581(i).

An administrative proceeding does not toll the limitations period unless the proceeding is a mandatory prerequisite to filing suit. Omni U.S.A., Inc. v. United States, 663 F. Supp. 1130, 1133 n. 7 (Ct. Int'l Trade 1987), aff'd, 840 F.2d 912 (Fed. Cir.), cert. denied, 488 U.S. 817, 109 S.Ct. 56, 102 L.Ed.2d 34 (1988); Lipp v. United States, 301 F.2d 674, 675, 157 Ct.Cl. 197 (Ct.Cl. 1962), cert. denied, 373 U.S. 932, 83 S.Ct. 1540, 10 L.Ed.2d 691 (1963). Filing an administrative protest with Customs was not a prerequisite to MELA's suit under 28 U.S.C. § 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.

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.

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."