MEMORANDUM & ORDER
BARZILAY, Senior Judge:
Plaintiff United States brings this action pursuant to section 592 of the Tariff Act of 1930, 19 U.S.C. § 1592, seeking recovery of lost duties (Count I), lost antidumping duties (Count II), and penalties based upon negligence (Count III). Compl. ¶¶ 33-39. Currently before the court is Defendant Nitek Electronics, Inc.'s ("Defendant" or "Nitek") motion to dismiss this action pursuant to...
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