OPINION
POGUE, Judge:
Plaintiff, the United States Customs Service ("Customs"), invokes the Court's jurisdiction under 28 U.S.C. § 1582(1) (1994) to collect civil penalties and customs duties concerning certain merchandise imported by defendant Snuggles, Inc. ("Snuggles") in violation of 19 U.S.C. § 1592(a) (1994).
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