OPINION AND JUDGMENT
CARMAN, Judge:
This case is before the Court on the parties' cross-motions for summary judgment after the United States Customs Service (Customs) denied plaintiff's protests over the imposition of supplemental countervailing duties on imports of ceramic tile from Mexico. Plaintiff claims Customs failed to liquidate the entries within the time allowed by 19 U.S.C. § 1504 (1988) and seeks to recover the supplemental countervailing...
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