sixteen i think industries versus the united states eric good morning you make the morning i was supposed to be here today our problems started out when the los angeles drawback office sent out a letter january twenty beach and that's what's before the court today we know that those protests the summons was late filing and brings up the question of jurisdiction but in the meantime when this litigation began we reached a point where there were six amended scheduling orders in this case culminating in the closing of discovery in that process the parties the better course of action would be to remand the case to the board director in miami have them consider the miami protest and proceed from there it would be in line with  statute that says the duties of this court in the lower court are to reach a correct decision we think that would be the appropriate way to go we also would know that if this court does to address your case i'm also arguing that the statute on be clear as to what we're doing that's right that's the way it's been presented but i'm also saying that the whole process can be decided on the a real man to miami but if we don't have jurisdiction we can address the case if that's if that's a decision this court then will accept that decision of course obviously and then w protest because there was no office to submit to well for the statute says you file a protest against the decision of the customs officer whether the surge is made and that's miami because the the protest the miami did was they took i called the protests in miami and returned to me but the instructions they have does not address what to do with a protest wow and the n long beach on april eighteenth two thousand and five that was the first protest and the protest was denied in november of two thousand and five and it's simply that the court recognized simply  island in the office where the the port of entry is that right the the notice is where the decision is to be done the decision on this case was done in l a at long beach the notice was posted in miami because the regulations state that both a notice has to be given at the port of entry where the underlying draw back entry was entered and that happens to be miami so the decision  denial became final inconclusive when isaac failed to fail to bring that timely to the court of international trade so the argument that there is something or there is something irregular about regulation says that it has to be fire filed where the protesters agree with your response to that i understand your point that the notice of force has to be found at the port of entry but that's not really responding to its point that november two thousand and five denial in which in which isaac is contesting that alley long beach did not have the authority to do that there is nothing to the effect but the decision denied but nothing in the c a t decision actually concludes that that that l a action was authorized does it it simply says to the extent you're protesting the l a action that would be on time but it doesn't really authority to make the decisions on draw back and to make the decisions on products in a specific instance and they go through the federal register register notice they also say that federal register notice ended up in  e the to the extent that there is this april twenty ninth two thousand and five missions or fax of a protest to miami long beach and that was the second one the first one elder long beach two thousand and five the second one april twenty ninth two thousand and five fax to miami was returned there were no longer a drawback service honor it was returned by resolution request in june two thousand instructed in that the language in that case says that customs chose to an effect of their liquidation by posting the bulbs and notices more than passive or ministerial customs actions constitute a decision within the context of section fifteen fourteen a further the decision is not the drawback decision the decision is the posting of the liquidation via the b and that's what's protested and that's what constitutes a valid protest which is still pending at this time why didn't you file anything even as a protective measure at the right well that was sort of like my opening thing on reply about being in a war of dilemma because we're trying to figure out which way to go we could've we would chose eventually to go with the long beach because they were telling us it was being liquidated subsequently found out it