OPINION
RESTANI, Judge:
This matter is before the court on cross-motions for summary judgment. Plaintiff seeks to collect liquidated damages based on a failure to heed United States Customs Service notices of refusal of admission of foodstuffs. Defendants are the non-complying importer and the surety on the entry bond. Defendants allege a statute of limitations defense. They also allege that the notices of refusal were not properly issued because they post...
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