OPINION
POGUE, Chief Judge:
In this matter, Plaintiff, C.B. Imports Transamerica Corporation ("C.B. Imports"), seeks review of the liquidation, by the Defendant, United States Customs and Border Protection ("Customs"), of an entry of automotive safety glass from the People's Republic of China ("China"). Am. Compl. ¶¶ 23-39, ECF No. 8. Customs moves to dismiss for lack of subject matter jurisdiction.
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