OPINION
POGUE, Judge.
The United States Customs Service ("Customs") commenced this action against Defendant, Maxi Switch, Inc. ("MSI"), to recover civil penalties for violation of section 592 of the Tariff Act of 1930, as amended, 19 U.S.C. § 1592 (1988), alleging grossly negligent conduct concerning the importation of certain video game cartridges. This Court has jurisdiction pursuant to 28 U.S.C. § 1582(1) (1994).
Defendant's motion...
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