Intercontinental Chems., LLC v. United States ( 2020 )


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  •                                       Slip Op. 20-162
    UNITED STATES COURT OF INTERNATIONAL TRADE
    INTERCONTINENTAL CHEMICALS,
    LLC,
    Plaintiff,                            Before: Timothy M. Reif, Judge
    v.
    Court No. 20-00068
    UNITED STATES,
    Defendant.
    OPINION
    [Granting defendant’s motion to dismiss for lack of subject matter jurisdiction.]
    Dated: November 12, 2020
    Matthew K. Nakachi, Junker & Nakachi, of San Francisco, CA for plaintiff.
    Kelly Ann Krystyniak, Commercial Litigation Branch, Civil Division, U.S. Department of
    Justice, of Washington, D.C. for defendant. With him on the brief were Ethan P. Davis,
    Acting Assistant Attorney General, and L. Misha Preheim, Assistant Director. Of
    counsel on the brief was Brandon Jerrold Custard, Trial Attorney.
    Reif, Judge: Plaintiff Intercontinental Chemicals, LLC (“ICC” or “plaintiff”) brings
    this action against the United States of America (“Government” or “defendant”) to
    challenge the liquidation instructions issued by the Department of Commerce
    (“Commerce”) with respect to imports of xanthan gum from the People’s Republic of
    China (“China”). Complaint, ECF No. 2 (“Compl.”). Defendant moves to dismiss under
    USCIT Rule 12(b)(1) for lack of subject matter jurisdiction and under USCIT Rule
    Court No. 20-00068                                                                     Page 2
    12(b)(6) for failure to state a claim on which relief can be granted. Def.’s Mot. to
    Dismiss, ECF No. 12 (“Def. Br.”).
    Upon review of the filings and applicable law, this Court grants the United States’
    motion to dismiss for lack of subject matter jurisdiction because 28 § 1581(i), not §
    1581(c), provides the requisite jurisdictional basis to review plaintiff’s claim. The court
    does not reach the Rule 12(b)(6) motion to dismiss for failure to state a claim because
    dismissal under Rule 12(b)(1) renders the 12(b)(6) claim moot. 1 “[A] court without such
    jurisdiction lacks power to dismiss a complaint for failure to state a claim.” IMark
    Marketing Servs., LLC v. Geoplast S.p.A, 
    753 F. Supp. 2d 141
    , 149 (D.D.C. 2010)
    (citation omitted).
    Subject Matter Jurisdiction
    BACKGROUND
    On July 19, 2013, Commerce published an antidumping duty order on xanthan
    gum from China at a rate of 154.07%. See Xanthan Gum from the People’s Republic of
    China, 78 Fed. Reg. 43,143 (Dep’t of Commerce July 19, 2013). On July 5, 2016,
    Commerce issued a notice of opportunity to request an administrative review of that
    order for the period covering July 1, 2015 through June 30, 2016. See Antidumping or
    Countervailing Duty Order, Finding, or Suspended Investigation; Opportunity To
    1
    “A court presented with a motion to dismiss under both Fed. R. Civ. P. 12(b)(1) and
    12(b)(6) must decide the jurisdictional question first because a disposition of a Rule
    12(b)(6) motion is a decision on the merits, and therefore, an exercise of jurisdiction.”
    Congregation Rabbinical College of Tartikov, Inc. v. Village of Pomona, 
    915 F. Supp. 2d 574
    , 588 (S.D.N.Y. 2013) (quoting Homefront Organization, Inc. v. Motz, 
    570 F. Supp. 2d
    398, 404 (E.D.N.Y. 2008) (internal quotation marks omitted)).
    Court No. 20-00068                                                                 Page 3
    Request Administrative Review, 81 Fed. Reg. 43,584 (Dep’t of Commerce Jul. 5, 2016).
    After receiving multiple requests for review, Commerce initiated its third administrative
    review of the xanthan gum from China antidumping duty order. See Initiation of
    Antidumping and Countervailing Duty Administrative Reviews, 81 Fed. Reg. 62,720
    (Dep’t of Commerce Sept. 12, 2016). This administrative review is the subject of the
    present action.
    Due to the large number of companies subject to the administrative review, in
    accordance with 19 U.S.C. § 1677f-1(c)(2)(B), Commerce selected Deosen Biochemical
    Ltd. and Deosen Biochemical (Ordos) Ltd. (collectively, Deosen) and Neimenggu
    Fufeng Biotechnologies Co., Ltd./Shandong Fufeng Fermentation Co., Ltd./Xinjiang
    Fufeng Biotechnologies Co., Ltd. (collectively, Fufeng) as mandatory respondents. See
    Xanthan Gum From the People's Republic of China: Preliminary Results of the
    Antidumping Duty Administrative Review and Preliminary Determination of No
    Shipments; 2015-2016, 82 Fed. Reg. 36,746 (Dep’t of Commerce Aug. 7, 2017).
    Based on this review, Commerce calculated weighted-average dumping margins
    of 9.30 percent for Deosen, and zero percent for Fufeng.
    Id., 82
    Fed. Reg. at 36,747.
    These margins were unchanged in the Final Results. See Xanthan Gum From the
    People’s Republic of China: Final Results of the Antidumping Duty Administrative
    Review and Final Determination of No Shipments; 2015-2016, 83 Fed. Reg. 6,513
    (Dep’t of Commerce Feb. 14, 2018) (“Final Results”). Commerce instructed Customs
    and Border Protection (“Customs”) to liquidate entries not reported in the U.S. sales
    databases submitted by Doesen and Fufeng at the China-wide rate of 154.07%. Final
    Court No. 20-00068                                                                   Page 4
    Results, 83 Fed. Reg. 6,513.
    In accordance with the Final Results of the administrative review, Commerce
    issued non-public importer/customer-specific liquidation instructions to Customs,
    including instructions for Fufeng on March 2, 2018. Administrative Message No.
    8061303 (Pl. Ex. 13). ICC had been inadvertently omitted from Fufeng’s importer list,
    and thus was billed at the substantially higher, China-wide rate, rather than at the
    Fufeng-specific rate. After arbitration with Fufeng, through which ICC received partial
    compensation, ICC initiated this suit at the United States Court of International Trade
    (“USCIT”), invoking jurisdiction based on 28 U.S.C. § 1581(i)(4).
    STANDARD OF REVIEW
    The Court’s determination of subject matter jurisdiction is a threshold inquiry.
    Steel Co. v. Citizens For A Better Envm’t, 
    523 U.S. 83
    , 94–95 (1998). When the
    requirements for subject matter jurisdiction are not satisfied, the court must dismiss the
    case for lack of jurisdiction. Mittal Can., Inc. v. United States, 
    30 CIT 154
    , 158, 414 F.
    Supp. 2d 1347, 1351 (2006). Whether to grant a motion to dismiss for lack of
    jurisdiction is a question of law. JCM Ltd. v. United States, 
    210 F.3d 1357
    , 1359 (Fed.
    Cir. 2000).
    When jurisdiction is challenged pursuant to Rule 12(b)(1), “‘the burden rests on
    the plaintiff to prove that jurisdiction exists.’” Pentax Corp. v. Robinson, 
    125 F.3d 1457
    ,
    1462 (Fed. Cir. 1997), modified, in part, 
    135 F.3d 760
    (Fed. Cir. 1998) (citation omitted).
    It is also the court’s responsibility to review independently the jurisdiction claims that
    come before it. J.S. Stone, Inc. v. United States, 
    27 CIT 1688
    , 1691, 297 F.Supp.2d
    Court No. 20-00068                                                                  Page 5
    1333, 1337 (2003), aff'd, 
    111 F. App'x 611
    (Fed. Cir. 2004) (citing Ad Hoc Comm. v.
    United States, 
    22 CIT 901
    , 906, 
    25 F. Supp. 2d 352
    , 357 (1998)). This principle is
    particularly true when a party invokes jurisdiction under § 1581(i). Consol. Bearings Co.
    v. United States, 
    25 CIT 546
    , 549, 
    166 F. Supp. 2d 580
    , 583 (2001).
    LEGAL FRAMEWORK
    When this Court asserts jurisdiction over an action, the Court must identify the
    claim on which plaintiff seeks relief. Mittal Can., 
    Inc., 414 F. Supp. 2d at 1351
    . “It is
    incumbent upon the Court to independently assess the jurisdictional basis for a case.”
    Consol. Bearings Co. v. United 
    States, 166 F. Supp. 2d at 583
    .
    Jurisdiction under § 1581(i) provides for the USCIT’s “residual” jurisdiction,
    Fujitsu Gen. Am., Inc. v. United States, 
    283 F.3d 1364
    , 1371 (Fed. Cir. 2002), which
    allows this Court to “take jurisdiction over designated causes of action founded on other
    provisions of law.” Norcal/Crosetti Foods, Inc. v. United States, 
    963 F.2d 356
    , 359
    (Fed. Cir. 1992) (citation omitted). It “may not be invoked when jurisdiction under
    another [sub]section of § 1581 is or could have been available, unless the relief
    provided under that other subsection would be manifestly inadequate.” Consol.
    Bearings 
    Co., 166 F. Supp. 2d at 583
    (citing Norcal/Crosetti Foods, 
    Inc., 963 F.2d at 359
    ). If relief was available under any other subsection of 28 U.S.C. § 1581, then it is
    incumbent on the Court to dismiss the case for lack of subject matter jurisdiction. Mittal
    Can., 
    Inc., 414 F. Supp. 2d at 1351
    .
    Court No. 20-00068                                                                  Page 6
    DISCUSSION
    I.     Positions of the Parties
    Plaintiff characterizes its suit as a case principally about Commerce’s liquidation
    instructions, rather than Commerce’s “Final Results” or Customs’ implementation of the
    instructions. Compl. at ¶¶ 5–6. Plaintiff argues that the CIT lacks jurisdiction under §
    1581(a) because the issue is not with Customs’ implementation of Commerce’s
    instructions, but with Commerce’s instructions themselves.
    Id. at
    ¶ 5. 
    Similarly, plaintiff
    maintains that the USCIT lacks jurisdiction under § 1581(c) because the challenge is
    not to the Final Results of an anti-dumping determination, but to the liquidation
    instructions — the “administration and enforcement” of an antidumping duty order.
    Therefore, plaintiff invokes the USCIT’s residual jurisdiction under § 1581(i)(4) because,
    in plaintiff’s view, no other grounds for jurisdiction exist.
    Id. at
    ¶¶ 4–5.
    
    In support of its argument, plaintiff cites J.S. Stone v. United States, 
    27 CIT 1688
    ,
    
    297 F. Supp. 2d 1333
    (2003), to show that jurisdiction under § 1581(i) is proper when
    an action challenging liquidation instructions is an action challenging the “administration
    and enforcement” rather than the Final Results themselves. Pl. Rep. at 2 (citing J.S.
    Stone, 
    297 F. Supp. 2d 1333
    ). Plaintiff also argues that the CIT has found that
    jurisdiction under § 1581(i) is proper for cases in which Commerce’s instructions
    contravene Commerce’s administrative review determinations. Pl. Rep. at 3 (citing
    Shinyei Corp. of Am. v. United States, 
    355 F.3d 1297
    , 1305 (Fed. Cir. 2003) and
    Consol. Bearings Co. v. United States, 
    348 F.3d 997
    (Fed. Cir. 2003)). Based on this
    Court No. 20-00068                                                                   Page 7
    framing of the issue, plaintiff concludes that the USCIT has residual jurisdiction under §
    1581(i).
    Defendant moves to dismiss for lack of subject matter jurisdiction, arguing that
    plaintiff, as an “interested party,” could have participated in the administrative review or
    disputed the Final Results under § 1581(c), rendering relief under § 1581(i) unavailable.
    Def.’s Rep. in Supp. of Its Mot. to Dis., ECF No. 21 (“Def. Rep.”) at 8 (citing Consol.
    Bearings 
    Co., 348 F.3d at 1000
    (“Before final liquidation, any interested party may
    request an administrative review of the antidumping order.”); 19 U.S.C. § 1677(9)(A)
    (“The term ‘interested party’ means a . . . United States importer of subject
    merchandise.”)). Defendant argues that the “true nature” of ICC’s challenge is a
    challenge to the Final Results, as the subject of plaintiff’s dispute is the assessment
    rates determined by Commerce, not the liquidation instructions or their enforcement.
    Def. Rep. at 5. As ICC could have participated in the administrative review as an
    “interested party” and challenged the Final Results under § 1581(c), the CIT has no
    residual ability to hear a challenge under § 1581(i) because ICC “slept on its rights.”
    Def. Rep. at 10.
    II.    Analysis
    A.     The Proper Jurisdictional Basis of Plaintiff’s Claim
    Whether this court has subject matter jurisdiction over a claim depends on a
    determination of the proper basis for jurisdiction. To determine that basis, the Court
    must identify the claim on which plaintiff seeks relief. Mittal Can., 
    Inc., 414 F. Supp. 2d at 1351
    . In this case, there are two potential sources of jurisdiction at issue: 28 U.S.C.
    Court No. 20-00068                                                                  Page 8
    § 1581(c) and (i). As noted above, the possibility of jurisdiction arising under § 1581(c)
    precludes the application of § 1581(i), unless a remedy under § 1581(c) would have
    been manifestly inadequate.
    1.        Jurisdiction under 28 U.S.C. § 1581(c) as compared with 28
    U.S.C. § 1581(i)
    28 U.S.C. § 1581(c) provides the CIT with exclusive jurisdiction over actions
    brought under § 516A of the Tariff Act. 28 U.S.C. § 1581(c) (2000). Section 516A
    provides for judicial review in countervailing duty and antidumping duty proceedings,
    and it specifically enumerates what the term “reviewable determinations” includes. 19
    U.S.C. § 1516a(a)(2)(B) (2000); Shinyei Corp. of 
    Am., 355 F.3d at 1304
    . Reviewable
    determinations include "Final Results” by Commerce. See
    id. On the other
    hand, 28 U.S.C. § 1581(i) serves as the “residual” jurisdiction
    provision of the statute and arises only in cases in which no other subsection of section
    1581 is or would have been available. Section 1581(i) may be invoked for challenges to
    the “administration and enforcement” of Commerce’s Final Results including, for
    example, a challenge to inaccurate liquidation instructions. See Consol. Bearings 
    Co., 348 F.3d at 1002
    (“Consequently, an action challenging Commerce's liquidation
    instructions is not a challenge to the Final Results, but a challenge to the ‘administration
    and enforcement’ of those Final Results. Thus, Consolidated challenges the manner in
    which Commerce administered the Final Results. Section 1581(i)(4) grants jurisdiction
    to such an action.”).
    Court No. 20-00068                                                                     Page 9
    Jurisdiction arising under § 1581(c) or (i) in this case therefore depends on
    whether the dispute is about a final determination by Commerce or its liquidation
    instructions to Customs. Consolidated Bearings, 
    166 F. Supp. 2d 580
    , provides a
    helpful example of a challenge to liquidation instructions rather than to Final Results. In
    Consolidated Bearings, Commerce’s liquidation instructions “‘arbitrarily departed from
    its well-established liquidation practices’ of determining the rate of dumping to be
    applied to imports at the liquidation instruction stage of an administrative review.”
    Wanxiang Am. Corp. v. United States, 43 CIT __,__, 
    399 F. Supp. 3d 1323
    , 1332
    (2019) (citing Consolidated Bearings, 
    166 F. Supp. 2d 580
    ). The court in Consolidated
    Bearings found that because the liquidation instructions were not part of the Final
    Results or the Amended Final Results, the plaintiff could not invoke § 1581(c)
    
    jurisdiction. 166 F. Supp. at 583
    .
    Capella Sales & Servs. Ltd. v. United States, 40 CIT __,__,
    180 F. Supp. 3d 1293
    (2016), also provides an informative example in which a challenge to liquidation
    instructions presented this Court with multiple, possible bases for jurisdiction. In this
    case, “Capella thus does not challenge the calculation of the all-others CVD rate itself,
    but the way Commerce administers and enforces that CVD rate — specifically, Capella
    seeks a change in who [sic] is retroactively entitled to the benefit of the ‘lawful rate’
    following redetermination.”
    Id. at
    1301. 
    While plaintiff in Capella did not participate in
    the administrative review or challenge the Final Results — which ultimately impacted its
    ability to oppose a motion to dismiss for failure to state a claim — this failure to
    participate did not mandate dismissal under Rule 12(b)(1) because the action was a
    Court No. 20-00068                                                               Page 10
    challenge to the administration of Commerce’s findings rather than to the findings
    themselves.
    Id. A case in
    which the substance of the action is a challenge to the Final Results is
    Wanxiang Am. Corp. v. United States, 43 CIT __, __, 
    399 F. Supp. 3d 1323
    , 1332
    (2019). In this case, Commerce issued a memorandum based on old questionnaires,
    which failed to list one exporter, and did not make new determinations.
    Id. at
    1331. 
    In
    other words, “Commerce's guidance to CBP was part of the same proceeding, and it
    reiterated —and rather than deviating [sic] from — the results of the administrative
    reviews from 1994 to 2001.”
    Id. at
    n. 11. The court found that the plaintiff should have
    challenged the previous findings under § 1581(c); because plaintiff “forewent an
    available administrative procedure” and did not challenge the previous Final Results,
    jurisdiction could not arise under § 1581(i).
    Id. at
    1332. The court in Wanxiang Am.
    Corp. looked to the original source of the error — the underlying administrative review
    — even though the error continued into the memorandum at issue. See
    id. (“Here, in challenging
    the [memo at issue’s] conveyance of information from long-completed
    reviews, WAC is seeking a reconsideration of WQ's AD rate based on the records of
    those reviews. If WG wanted to challenge Commerce's finding with respect to WQ's
    antidumping rate, it should have done so by timely challenging the results of those
    administrative reviews under 28 U.S.C. § 1581(c).”).2
    2
    WAC and WQ were both subsidiaries of WG.
    Court No. 20-00068                                                                    Page 11
    Another informative case discusses situations that require “a more searching
    examination because the parties disagree as to the characterization of Plaintiff’s claim.”
    Mittal Canada, Inc. v. United States, 
    30 CIT 154
    , 158, 
    414 F. Supp. 2d 1347
    , 1351
    (2006). In Mittal Canada, Inc., “Plaintiff contends it is challenging Commerce's
    liquidation instructions as arbitrary and capricious or otherwise not in accordance with
    law. Customs paints Plaintiff's request in a different light, arguing that Plaintiff is really
    seeking a substantive review of the changed circumstances review.”
    Id. By “fashioning its
    dispute” in this way, the plaintiff “defined its claim such that the Court has
    jurisdiction.”
    Id. at
    1353. The court allows this refashioning of the dispute as a
    challenge to the liquidation instructions because the plaintiff’s claim is about the
    meaning of the liquidation instructions. Indeed, the court states that the plaintiff is
    merely arguing that the “results mean something different from what they say.”
    Id. The claim, though
    ultimately lacking in merit, truly is one about the liquidation instructions.
    2.      CIT lacks jurisdiction under § 1581(i)
    Plaintiff’s claim here is a challenge not to the administration and enforcement of
    Commerce’s liquidation instructions, but to Commerce’s Final Results, so the proper
    basis for jurisdiction is 28 U.S.C. § 1581(c), not 28 U.S.C. § 1581(i). Plaintiff attempts
    to characterize its claim as a challenge to the liquidation instructions, claiming that the
    instructions do not accurately reflect the results of the underlying administrative
    proceeding. Pl. Rep. at 7. Plaintiff argues that this characterization is proper because it
    does not want the Final Results changed — indeed, plaintiff claims, plaintiff would
    benefit from inclusion in the original analysis of the Final Results.
    Id. at
    8. Plaintiff says
    Court No. 20-00068                                                                    Page 12
    that because it is challenging the liquidation instructions and not the Final Results, it
    could not have raised its challenge under § 1581(c); indeed, the liquidation instructions
    were issued after the Final Results and therefore could not have been challenged under
    § 1581(c).
    Id. at
    7.
    Defendant, however, argues that because plaintiff was an “interested party” as
    defined by 19 U.S.C. § 1677(9)(A), plaintiff could have participated in Commerce’s
    underlying administrative review and sought to correct the alleged error through
    participation in that proceeding instead. Def. Br. at 2. Defendant argues that plaintiff is
    asking the court to correct an error — the failure to include ICC in Fufeng’s entry list —
    that could have been corrected through the administrative process.
    Id. at
    6. Moreover,
    according to defendant, there is no inconsistency between Commerce’s findings and
    Customs’ administration and enforcement; Customs followed Commerce’s instructions,
    which were based directly on the Final Results.
    Id. at
    5. Therefore, § 1581(c) serves as
    the only valid basis for jurisdiction, leaving jurisdiction under § 1581(i)(4) foreclosed to
    plaintiff.
    It is defendant’s characterization of the dispute, not plaintiff’s, that accurately
    reflects the substance of the claim in this action. The underlying issue in this case is an
    error in the record that influenced the Final Results of the administrative review:
    Fufeng’s failure to include ICC in its list of importers. The underlying issue is not, as
    plaintiff argues, a discrepancy in the administration and enforcement, because
    Commerce’s failure to include ICC in the list of importers could be traced back to
    Fufeng’s original failure to include ICC on its entries list.
    Court No. 20-00068                                                                   Page 13
    Here, as in Wanxiang Am. 
    Corp., supra
    , Commerce did not commit a new error.
    Rather, Commerce issued liquidation instructions based on the Final Results of an
    administrative review that failed to include what ICC would consider to be crucial
    information: its name on a list of importers. The Final Results instructed that “for entries
    that were not reported in the U.S. sales databases submitted by Deosen or Fufeng,
    Commerce will instruct CBP to liquidate such entries at the China-wide rate.” Final
    Results, 83 Fed. Reg. at 6,514. ICC was “not reported in the U.S. sales databases
    submitted by . . . Fufeng.”
    Id. As in Wanxiang
    Am. Corp., ICC could have challenged
    Commerce’s Final Results under § 1581(c); ICC could also have participated in the
    administrative proceeding. Because ICC failed to pursue either of these options, it is
    barred, as in Wanxiang Am. Corp., from invoking jurisdiction under § 1581(i).
    Moreover, as in Mittal Canada, Inc., plaintiff here attempts to recharacterize the
    nature of its argument such that plaintiff can invoke § 1581(i) jurisdiction. However, this
    recharacterization does not accurately describe the situation in which plaintiff finds itself.
    Plaintiff argues that the issue is with the liquidation instructions, but these instructions
    are based — and not inconsistently — on the Final Results; the underlying issue is
    therefore not with the liquidation instructions but with the Final Results. Unlike in Mittal
    Canada, Inc., plaintiff here fails to show that the substance of the claim is actually an
    error of administration and enforcement. Rather, the action is most accurately viewed
    as an error rooted in Fufeng’s list of importers, a list that was incorporated into the Final
    Results and subsequently into the liquidation instructions.
    Court No. 20-00068                                                                  Page 14
    This is a dispute about the Final Results, and as such, the only valid basis for
    jurisdiction lies under § 1581(c). Therefore, a claim arising under § 1581(i) should be
    dismissed for lack of subject matter jurisdiction. Moreover, this Court has previously
    held that a plaintiff should not be permitted to “expand a court's jurisdiction by creative
    pleading,” as the plaintiff attempts here. See Norsk 
    Hydro, 472 F.3d at 1355
    .
    Accordingly, this principle weighs in favor of dismissal here as well.
    B.     The Proper Basis for Jurisdiction: 28 U.S.C. § 1581(c)
    If plaintiff could have invoked 28 U.S.C. § 1581(c) but the remedy under this
    provision would have been manifestly inadequate, then jurisdiction under § 1581(i)
    would still be available. Consol. Bearings 
    Co., 166 F. Supp. at 583
    . That is not the
    case here, so § 1581(i) jurisdiction is not available.
    Plaintiff bears the burden of demonstrating manifest inadequacy. Miller & Co. v.
    United States, 
    824 F.2d 961
    , 964 (Fed. Cir. 1987). Having not raised the issue of
    manifest inadequacy in its complaint, plaintiff argues in its reply that remedy under §
    1581(c) would have been manifestly inadequate. In raising manifest inadequacy,
    plaintiff asserts that: (1) it cannot change Fufeng’s reported sales databases; (2) ICC
    did not have notice of the liquidation instructions because they were confidential and not
    published; (3) “{i}t would have been a ‘fool’s errand’ to challenge a preordained
    conclusion, thus leaving the proper result as a challenge to the liquidation instructions,
    which must be targeted at those companies who did not purchase products from
    Fufeng”; and, (4) “ICC seeks to adjudicate an issue that is unresolvable in
    administrative proceedings because of its lack of control over what documentation may
    Court No. 20-00068                                                                   Page 15
    be submitted to the reviewers by an exporter and Commerce’s lack of diligence.” Def.
    Rep. at 6-7 (citing Pl.’s Resp. to Mot. to Dis., ECF No. 20 (“Pl. Rep.”) at 9-11).
    Defendant argues here that plaintiff could have participated in the review as an
    importer of subject merchandise under 19 U.S.C. § 1677(9)(A), and that plaintiff could
    have commented on the information placed into the record by Fufeng, which forms the
    basis for this complaint. See J.S. 
    Stone, 29 F. Supp. 2d at 1699
    (“If an importer decides
    not to participate in an administrative review, it bears the risk that Commerce may err in
    calculating the dumping margin.”). Plaintiff could also have filed suit under § 1581(c) to
    contest Commerce’s Final Results. Either of these options would have addressed the
    underlying issue and provided plaintiff with the remedy that it seeks: inclusion on
    Fufeng’s list of importers to receive a favorable liquidation rate.
    “Neither the burden of participating in the administrative proceeding nor the
    business uncertainty caused by such a proceeding is sufficient to constitute manifest
    inadequacy.” See Valeo North America v. United States, 41 CIT __,__, 
    277 F. Supp. 3d 1361
    , 1365 (2017). Further, “mere allegations of financial harm, or assertions that an
    agency failed to follow a statute, do not make the remedy established by Congress
    manifestly inadequate.” Miller & 
    Co., 824 F.2d at 964
    . Here, plaintiff’s claim of manifest
    inadequacy is not based on any of these theories, but rather on arguments derived from
    NEC Corp. V. U.S. Dept. of Commerce, 
    151 F.3d 1361
    (Fed. Cir. 1998).
    In NEC Corp., the court found that the remedy under § 1581(c) would have been
    manifestly inadequate: “NEC [was] attempting to adjudicate an issue that [went] to the
    very heart of the administrative system — neutrality.”
    Id. at
    1369. In that case, the
    Court No. 20-00068                                                                   Page 16
    plaintiff “could not invoke the trial court's § 1581(c) jurisdiction because the antidumping
    investigation had not yet been completed.”
    Id. at
    1368. The government argued that
    “NEC should have waited until Commerce completed its review, and then raised its due
    process concerns.”
    Id. Describing the government’s
    suggested approach as a “fool’s
    errand,” the court notes that "[r]equiring NEC to appeal from the conclusion of an
    investigation that, allegedly, was preordained because of impermissible prejudgment is
    a classic example of a remedy that was ‘manifestly inadequate.’”
    Id. In the instant
    case, plaintiff’s use of the phrase “fool’s errand” is a clear reference
    to NEC Corp., but plaintiff’s arguments of manifest inadequacy are not convincing.
    Plaintiff states that it did not protest the Final Results under § 1581(c) because it would
    have been a “fool’s errand” to challenge a “preordained conclusion” by Commerce, and
    that Commerce lacked due diligence in reaching its conclusion. Pl. Rep. at 10.
    However, plaintiff does not present any evidence of this alleged unfairness, and thus
    fails to satisfy its burden of demonstrating manifest inadequacy. Moreover, the harms
    that plaintiff suffered due to lack of inclusion on Fufeng’s entries list are precisely the
    kind of harms that could have been remedied through participation in the underlying
    review or protest of the Final Results under § 1581(c).
    CONCLUSION
    "I prithee — and I'll pay thee bounteously —
    Conceal me what I am, and be my aid
    For such disguise as haply shall become
    Court No. 20-00068                                                                Page 17
    The form of my intent."3
    ***
    Because this dispute is properly categorized as a challenge to the Final Results
    — which directly informed the liquidation instructions — and not a challenge to the
    accuracy of the liquidation instructions or their enforcement, plaintiff could have raised
    its issues as a challenge to the Final Results under § 1581(c). Plaintiff’s claim is a
    challenge to Commerce’s Final Results, and not to the liquidation instructions. A
    challenge to the Final Results would have formed a valid basis for jurisdiction and any
    remedy under § 1581(c) would not have been manifestly inadequate. Therefore,
    jurisdiction based on § 1581(i) is foreclosed.
    /s/   Timothy M. Reif
    Timothy M. Reif, Judge
    Dated:    November 12, 2020
    New York, New York
    3
    William Shakespeare, TWELFTH NIGHT, act 1, sc. 2.