With no explanation, chose the best option from "A", "B", "C" or "D". MSI had previous opportunities to address the issue of undeclared assists. Still, the additional oral presentation, if granted, would have been the only opportunity to orally address the assessment of $53,-852.51 in additional unpaid duties. However, this alone does not warrant the granting of a motion to dismiss. “[F]ailure to provide adequate notice or opportunity to participate at the administrative level is generally not perceived as a jurisdictional prerequisite to an enforcement action brought by the agency.” United States v. Jac Natori Co., Ltd., 17 CIT 348, 350, 821 F.Supp. 1514, 1516-17 (1993) (citing United States v. Priority Products, Inc., 4 Fed. Cir.(T) 88, 92, 793 F.2d 296, 300 (1986)); see also Nickey v. Mississippi, 292 U.S. 393, 396, 54 S.Ct. 743, 78 L.Ed. 1323 (1934) (<HOLDING>). C. No Telephonic Notification MSI maintains

A: holding that an opportunity for trial de novo affords defendants all due process to which they are entitled no constitutional mandate that defendant have notice and opportunity to respond at administrative level if all available defenses may be presented to a competent tribunal before exaction of the obligation
B: holding that due process requires notice and an opportunity to respond before imposition of rule 11 sanctions
C: holding defendant was afforded substantive and procedural due process at the administrative level when he was given seven days to respond to a prepenalty notice for negligence
D: holding that procedural due process requires adequate notice and a meaningful opportunity to be heard
A.