OPINION
Eaton, Judge:
Before the court are the cross-motions for summary judgment of plaintiff Vecoplan, LLC ("Plaintiff") and defendant the United States, on behalf of U.S. Customs and Border Protection ("Customs"). See Pl.'s Corrected Mot. Summ. J. ("Pl.'s Br."), ECF No. 55; Pl.'s Resp. Def.'s Cross-Mot...
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