AMENDED OPINION AND ORDER
MUSGRAVE, Judge.
I. INTRODUCTION
Plaintiff Nissho Iwai American Corporation ("Nissho American" or "NIAC") moves for summary judgment for reliquidation of certain entries of 205 R-62 subway cars imported from Japan for use in the New York City subway system. The government cross-moves for summary judgment. This opinion amends and replaces Slip Opinion 91-114, issued December 20, 1991.
The parties agree that the...
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