if you look at the expressed language of this regulation it absolutely applies to our case the regulation sets were never free actually reduced to the document former state that we have a free entry document and not the c e o and then it says the document is misconstrue ten point one one two so what you're asking you to do today is to follow this long line of cases where the clerks have recognized the very important principle of kempe point one one two and reading ten point one one t iraq's you know end of the game we can't go any further and we're saying we want some bottom you know we would like you to do it right you appeal to make that decision or you don't want to do it at least to remember back to somebody to consider documents defer requirement you know be jurisdiction of the filing requirement of something before the court to show that you're protesting the action to show that you have a problem you better get that in within a year but goodness is there a question the right to question is this sufficiency of the document but that's a totally different question and customs in the lower court never reached that question we're saying once there was an agreement or once you were great with us nothing nothing undefiled nothing that this court nothing the customs could say that these these companies wanted not to preferential treatment on the other hand you could tell our case a year later you said had these guys made a claim they may have screwed up because they harmony with the statute is that the waivers allowed when the put the rector is otherwise satisfied that the good qualify for preferential treatment and it is important to look at the at the purpose of the declaration that's required by the statute as well as the certificates of origin it the argument that board is making that it's a jurisdictional filing requirement much like the north appeal example that they provide versus the analysis that corporations iraq's pronounce that the prevent is it for jurisdiction in the court in c i statute is trying to accomplish and the content of what the regulation is trying to accomplish they are in harmony because the purpose is that the agency has the requisite information before it to make an effort to make a decision as to whether the goods should qualify for duty free treatment and here it's clear that that information was not before the agency within the one year period of time as required by the statute so a bit but there's no dispute here that for purposes of the word there was no baloch way they didn't  and they didn't comply with the requirements of the statute because there was never a valid claim in this context there was never a valid protest will determination by the agency and without a test with determination by the agency there was nothing for the court to review which is  two to extend the filing requirements beyond what is congressionally mandated by the statute it would in essence be increasing the court's jurisdiction because in this instance congress has done really hit the basic minimum no protest that will determination which is exactly the jurisdictional prerequisite that's necessary for the c h p to enter to entertain jurisdiction in this case if you look at the actual claim at issue here that's on the record had page two fifty one it's or no your honor because it's because they need to have believed to be a declaration of certification by the importer that they're good qualified and the purpose for that is so that if in fact it's discovered later that the goods don't qualify the agency has some sort of important capability it workers need to make some as a baby shiri of the of the questions bureau they need to be held accountable for all statements that they make to the customs service and in this for providing a valid claim customs cleared up that confusion well before the one year period of time and a response when porter would have realized that if i want to secure my interested in obtaining make duties back i'm going to comply with the sta regulation despite whatever will assurances that communications are going back and forth because in writing the agency has advised me that i need to comply with the statute and i need to comply of the regulation was that doesn't affect whether the  are correct your honor if a proper waiver has been obtained from the port director in writing where the perp director has been satisfied that the substance of those certificates are before it then it will waive their point but there's no dispute here that would not have a valid claim because they didn't  satisfied to claim has been been met but where so what we have to do with the reconciliation program the reconciliation program is very important because it shows customs on the interpretation of the statute customs as the reconciliation program in place five twenty deal on its face has to be read in conjunction with regulations one of the regulations is ten point one one two but the other important programs to reconciliation program if the department of justice department of justice opinion