MEMORANDUM OPINION
DiCARLO, Chief Judge:
Plaintiff, Intercargo Insurance Co., filed a complaint alleging, inter alia, the United States Customs Service regulation regarding delinquent sureties, 19 C.F.R. § 113.38, violates due process and is subject to the statute of limitations. Defendant moves to dismiss the complaint for lack of jurisdiction pursuant to USCIT Rule 12(b)(1). Defendant alleges four bases for this court's lack of jurisdiction...
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