MEMORANDUM OPINION AND ORDER
TSOUCALAS, Judge:
The central issue in this matter is whether plaintiff's failure to remit interest, which had accrued upon unpaid liquidated duties, constitutes a jurisdictional defect in that "all charges and exactions" were not paid before plaintiff commenced this action. The Court concludes that such an omission is fatal and thus, does not have jurisdiction over this action.
BACKGROUND
The subject goods...
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