MEMORANDUM and ORDER
ELFVIN, District Judge.
Plaintiff, a citizen of Canada, brought this action seeking to recover his 1981 Pontiac automobile (or its monetary equivalent) which was seized by the Immigration and Naturalization Service ("the INS") on or about October 2, 1981 due to its use in an alleged violation of 8 U.S.C. § 1324. Defendants have moved pursuant to Fed.R. Civ.P. rule 12(b)(1) to dismiss the Complaint for lack of subject matter jurisdiction...
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