MEMORANDUM OPINION
FERGUSON, District Judge.
The matter before the court is a consolidation of two separate actions: A complaint filed by the government pursuant to 19 U.S.C. § 1592 for forfeiture of certain items of merchandise which it had seized, and a complaint filed by the owner of the merchandise to obtain its return.
I. STATEMENT OF FACTS
John Bacall Imports, Ltd., is a oneman corporation...
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