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U.S. v. JAC NATORI CO., LTD.

Court No. 90-08-00445.

821 F.Supp. 1514 (1993)

UNITED STATES of America, Plaintiff, v. JAC NATORI CO., LTD., Defendant.

United States Court of International Trade.

May 12, 1993.

Attorney(s) appearing for the Case

Stuart E. Schiffer, Acting Asst. Atty. Gen., David M. Cohen, Director, Commercial Litigation Branch, Civil Div., U.S. Dept. of Justice, Velta A. Melnbrencis, and Office of Regional Counsel, U.S. Customs Service, I. David Krawet, of counsel, for plaintiff.

Irving A. Mandel and Thomas J. Kovarcik, for defendant.

MEMORANDUM AND ORDER

AQUILINO, Judge:

In this action brought by the government pursuant to 28 U.S.C. § 1582 to recover penalties and duties under 19 U.S.C. § 1592, the defendant, citing CIT Rules 9(b), 12(b)(5), 12(f) and 12(h), has interposed a motion

(1) to dismiss the Complaint in its entirety for failure to state a claim upon which relief can be granted because the Customs Service failed to perform the condition precedent, i.e., furnishing...

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