OPINION
AQUILINO, Judge:
This action attempts to challenge U.S. Customs Service denial of a request for reliquidation pursuant to 19 U.S.C. § 1520(c)(1). The defendant has interposed an answer to the complaint and also a "Motion to Dismiss for Lack of Jurisdiction, or in the Alternative, for Failure to State a Claim Upon Which Relief May be Granted".
I
In its complaint, the plaintiff shows the merchandise...
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