agree that because Plaintiff’s entries were never liquidated, subparagraph (B) of 19 U.S.C. § 1514(c)(3) applies. Def.’s Mot. at 3; Pl.’s Opp’n at 5. As a sovereign entity, the United States is immune from suit unless it consents to be sued. United States v. Mitchell, 445 U.S. 535, 538 (1980) (quoting United States v. Sherwood, 312 U.S. 584, 586 (1941)). Title 28 U.S.C. § 1581(a) constitutes an explicit waiver of immunity by the United States. US JVC Corp. v. United States, 22 CIT 687, 694, 15 F. Supp. 2d 906, 913 (1998). Previous judicial decisions have therefore held that the statutory timing requirement for protests is a mandatory term of the United States’ consent to suit pursuant to 28 U.S.C. § 1581(a). United States v. Boe, 64 Ct. Cust. App. 11, 15-16, 543 F.2d 151, 154-55 (1976) (<HOLDING>). Accordingly, the Court must construe the
holding that under the fsia personal jurisdiction   depends upon the district court finding subject matter jurisdiction under 28 usc  1330a and proper service under 28 usc  1608 holding that where jurisdiction was based on 28 usc  2201 venue was determined as per 28 usc  1391 holding a bankruptcy court is not a court of the united states entitled to waive filing fees pursuant to 28 usc section 1915a holding that under 28 usc  1404a might have been brought requirement was not satisfied by defendants consent to jurisdiction holding that the customs court lacked jurisdiction when plaintiff failed to comply with all terms of consent by the united states mandated by 28 usc  1582 1976 the predecessor to 28 usc  1581a 2000