OPINION
TSOUCALAS, Judge:
Defendants, Commodities Export Co. and Old Republic Insurance Co. (collectively, "Commodities"), have moved to dismiss the action by the United States Customs Service ("Customs") to collect liquidated damages on a bond. Defendants claim that the action is time barred because the statute of limitations has expired. Defendants also assert that Customs is barred from suing to collect liquidated damages on the relevant entries because...
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