OPINION
GOLDBERG, Senior Judge.
Plaintiff The Pillsbury Company ("Pillsbury") filed this action to challenge the denial of its substitution unused merchandise drawback claims (the "drawback claims") made pursuant to 19 U.S.C. § 1313(j)(2) (2000). The drawback claims were made with respect to asparagus imported from Mexico, and asparagus grown in Washington State and exported to Canada. The Court has jurisdiction pursuant to 28 U.S.C. § 1581...
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