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MIAMI FREE ZONE CORP. v. U.S.

Court No. 91-12-00878.

826 F.Supp. 526 (1993)

MIAMI FREE ZONE CORPORATION, Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

July 9, 1993.

Attorney(s) appearing for the Case

Andrew M. Parish, P.A., Andrew M. Parish, Mark Graham Hanson, and Barry M. Boren, Miami, FL, for plaintiff.

Frank W. Hunger, Asst. Atty. Gen. of the U.S., Greenville, MS, Joseph I. Liebman, Attorney-in-Charge, Intern. Trade Field Office, Commercial Litigation Branch, Civ. Div., U.S. Dept. of Justice, Mark S. Sochaczewsky, Glenda E. Drinkhahn, Asst. Regional Counsel, U.S. Customs Service, Washington, DC, of counsel, for defendant.

OPINION AND JUDGMENT

CARMAN, Judge:

Defendant moves pursuant to USCIT R. 12(b)(5) to dismiss plaintiff's action for failure to state a claim upon which relief can be granted. Plaintiff commenced this action in order to challenge a decision by the United States Customs Service to assess liquidated damages against plaintiff pursuant to 19 C.F.R. §§ 113.73, 146.4(a), (c), (e), 146.53(c)(1)-(2) (1988). Plaintiff bases jurisdiction upon 28 U...

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