OPINION
KEVIN THOMAS DUFFY, District Judge:
This is an admiralty action in which the plaintiff, Allied International American Eagle Trading Corporation [hereinafter "Allied"], a New York corporation, seeks damages for the non-delivery of certain cargo. Defendant, Yangming Marine Transport Corporation [hereinafter "Yangming"], a carrier, is a Taiwan corporation and owner and operator of defendant S.S. "YANG MING." Defendants concede liability for non-delivery...
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