DiCARLO, Judge.
Plaintiff, a customhouse broker, brings this action to recover $7,071.00 paid to the United States Customs Service (Customs) to mitigate a $14,085.00 penalty. Defendant moves to dismiss the action for lack of jurisdiction and for failure to state a claim upon which relief can be granted. The Court finds that it lacks jurisdiction and dismisses the action.
Pursuant to plaintiff's request on behalf of Goya de P.R., Inc. (Goya) for correct classification...
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