OPINION
MUSGRAVE, Judge:
BACKGROUND
The fact situation presented in this case seems to be fraught with mistakes and errors, and while the Court might entertain a modicum of sympathy for the importer, as the plaintiff was apparently, at some time, entitled to a refund of duties, the case must be dismissed for reasons set out below.
The merchandise at issue, unwrought copper, was entered under Item 612.06, TSUS, apparently by mistake, on...
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