Opinion & Order
AQUILINO, Senior Judge.
Plaintiff's complaint, filed pursuant to 19 U.S.C. § 1592(d) and 28 U.S.C. § 1582, prays for recovery of duties upon a continuous entry bond executed by Intercargo Insurance Company, n/k/a XL Specialty Insurance Company, per Customs Form 301 on behalf of Dell Products LP and Dell Computer Corporation. It prays for $1,558,049.79 alleged to have not been paid due to entries
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