OPINION AND ORDER
Reif, Judge:
Before the court is a motion by defendant Chu-Chiang "Kevin" Ho ("Mr. Ho" or "defendant") to dismiss the complaint filed by the United States ("plaintiff" or the "Government") pursuant to section 592(a)(1)(A) and (B) of the Tariff Act of 1930, as amended, 19 U.S.C. § 1592(a)(1...
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