MEMORANDUM
GESELL, District Judge.
Defendant, claiming this Court lacks jurisdiction, has moved to dismiss the complaint, which seeks a review of an action taken by the Foreign-Trade Zones Board. The parties have filed extensive briefs which have been thoroughly considered, along with the Administrative Record.
Under the terms of the Foreign-Trade Zones Act of 1934, as amended, 19 U.S.C. § 81a-81u (Supp.1991), and 15 C.F.R. § 400.00
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