OPINION
SPROUSE, Circuit Judge:
The United States appeals the district court's judgment entitling Trayco, an importer, to recover a penalty imposed by the United States Customs Service (Customs) for allegedly importing mislabeled goods. The government claims that the district court's judgment should be vacated because the district court lacks jurisdiction over importer-initiated suits to recover penalties imposed for the importation of mislabeled items....
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