OPINION
WALLACH, Judge:
I
INTRODUCTION
The United States ("Plaintiff" or "Government") seeks to collect civil penalties plus interest, costs, and attorney fees from Ilona Zatkova ("Defendant") for allegedly attempting to enter or introduce glass nail files from the Czech Republic into United States commerce in violation of 19 U.S.C. §§ 1484, 1485, and 1592. Plaintiff's Complaint ("Plaintiff's Complaint"), Doc. No. 3 at...
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