OPINION
CARMAN, Chief Judge:
This case is before the Court on cross-motions for summary judgment pursuant to USCIT R. 56. Plaintiff challenges the United States Customs Service's ("Customs") denial of its protests concerning the assessment and collection of countervailing duties on nine entries of cold rolled carbon steel sheet from Brazil. Plaintiff moves for summary judgment, contending the entries became liquidated by operation of law on the dates of...
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