In any civil action under section 515 of the Tariff Act of 1930 in which the denial, in whole or in part, of a protest is a precondition to the commencement of a civil action in the Court of International Trade, the court, by rule, may consider any new ground in support of the civil action if such new ground—
((1)) applies to the same merchandise that was the subject of the protest; and
((2)) is related to the same administrative decision listed in section 514 of the Tariff Act of 1930 that was contested in the protest.