OPINION
CARMAN, Judge:
Plaintiff commenced this action to recover civil penalties for violations of 19 U.S.C. § 1592(d) (1988) and to recover marking duties, provided in 19 U.S.C. § 1304(f) (1988), pursuant to 19 U.S.C. 1592(d). This Court has jurisdiction over this matter based on 28 U.S.C. § 1582 (1988). Defendant moves to dismiss this action pursuant to USCIT Rules 12(b)(1), (2) and (5), for (1) lack of subject matter jurisdiction, (2)...
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