OPINION
CARMAN, Judge.
This matter is before the Court on Defendant's Motion to Dismiss for lack of subject matter jurisdiction pursuant to USCIT Rule 12(b)(1), and for failure to state a claim upon which relief can be granted, pursuant to USCIT Rule 12(b)(5). For the reasons set forth below, Defendant's motion is granted.
BACKGROUND
Plaintiff is a licensed customs broker operating in San Juan, Puerto Rico. (Complaint ("Compl.") ¶...
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