OPINION AND ORDER ON CROSS-MOTIONS FOR SUMMARY JUDGMENT AND DEFENDANT'S CROSS-MOTION FOR DISMISSAL
NEWMAN, Judge.
These cross-motions present two questions of novel impression concerning provisions of the Customs Courts Act of 1970 (P.L. 91-271), in addition to matters of substantive law.
This action—which is before the court on cross-motions for summary judgment
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