OPINION
MUSGRAVE, Judge.
BACKGROUND
Plaintiff Toshiba is subject to T.D. 71-76, an antidumping finding covering television receivers, monochrome and color, from Japan. 36 Fed.Reg. 4597 (1976).
On April 28, 1980 plaintiffs and other respondents entered into settlement agreements with the United States Department of Commerce ("Commerce") providing that the U.S. would forego its claim for duties assessed under T.D. 71-76 with respect to entries...
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