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).

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).

The court held it had no jurisdiction because Omni's reliquidation request under 19 U.S.C. § 1520(c) had been untimely. 11 CIT ___, 663 F. Supp. 1130 (1987). We agree and affirm.

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.

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.

"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.

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.

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.

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."