Memorandum Opinion and Order
WATSON, Judge.
In these cross-motions plaintiff seeks partial summary judgment and defendant seeks judgment on the pleadings. Both parties rely on the similarity of the circumstances of this case to those in Arnold Pickle & Olive Co. v. United States, 75 Cust.Ct. 154, C.D. 4620 (1975), the record of which has been incorporated herein.
In that case, owing to a lack of proof of costs of inspecting and grading...
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