MEMORANDUM OPINION AND ORDER
NEWMAN, Senior Judge.
Defendant's concurrent motions to vacate a stipulated judgment on an agreed statement of facts and to dismiss this action for lack of jurisdiction is granted since at the time the action was commenced, plaintiff admittedly had not paid all liquidated duties, as required by 28 U.S.C. § 2637(a). The provision in section 2637(a) with respect to the payment of all liquidated duties at the time the action...
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