MEMORANDUM OPINION
GOLDBERG, Judge:
This matter comes before the court on defendant's motion to dismiss, pursuant to USCIT R. 12(b). The government challenges the court's subject matter jurisdiction. The court finds that it does not have jurisdiction to hear this action, and therefore grants the government's motion dismissing this case.
BACKGROUND
Plaintiff, Playhouse Import & Export, Inc. ("Playhouse"), is an importer...
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