United States Customs Court December 7, 1977, C.R.D. 77-13; Court 75-5-01345 (Feudor, Inc. v. United States)

MEMORANDUM OPINION ACCOMPANYING ORDER

BOE, Judge:

The defendant has moved, pursuant to rule 4.7(b)(2), to dismiss this action for lack of subject matter jurisdiction. The merchandise involved consists of disposable butane lighters which were imported between September, 19.72 and January, 1973. The various entries were liquidated between November, 1972 and February, 1973.