OPINION AND ORDER
RESTANI, Judge:
Before the court is plaintiff United States' motion for default judgment seeking $324,687.00 in civil penalties plus post judgment interest against defendant Lafidale, Inc. ("Lafidale") for alleged grossly negligent violations of section 592(a) of the Tariff Act of 1930, 19 U.S.C. § 1592(a) (2006). The complaint's well-pled facts establish defendant's liability for a civil penalty. As explained below, however...
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