MEMORANDUM OPINION
GOLDBERG, Judge:
This matter comes before the court on defendant's motion, pursuant to USCIT Rules 59(e) and 60(a), (b), to amend the stipulated judgment previously entered in this action, and to sever and dismiss three entries for lack of subject matter jurisdiction. Plaintiff, Pollak Import-Export Corp. ("Pollak") cross moves, pursuant to USCIT Rules 3(d) and 7, to amend the summons that commenced this action by adding the entries...
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