OPINION AND ORDER
DUGGAN, District Judge.
The United States filed this forfeiture action pursuant to 19 U.S.C. § 1202 and 19 C.F.R. § 10.84(e), seeking $12,374,268 from Ford Motor Company ("Ford"). The Government claims this amount reflects the value of parts Ford imported into the United States from Canada duty-free pursuant to the Automotive Products Trade Act of 1965 ("APTA"), Pub.L. 89-283, Oct. 21, 1965, 79 Stat. 1016. Presently before...
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