OPINION
CARMAN, Judge:
Plaintiff and defendant cross-move for summary judgment pursuant to USCIT R. 56. Plaintiff brought this action to contest a decision by the United States Customs Service (Customs) denying plaintiff's protest under 19 U.S.C. § 1515(a) (1988). Plaintiff's protest challenged the application of the automatic duty assessment provision contained in 19 C.F.R. § 353.53a(d)(1) (1988) to entries that plaintiff had made during the interim...
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