ELLIS, District Judge.
This appeal concerns the interpretation of the countervailing duty laws and the division of authority between the two entities responsible for implementing these laws—the Department of Commerce ("Commerce") and the U.S. Customs and Border Protection ("Customs"). In this case, Customs collected duties on 1997 magnesium and magnesium alloy imports at too high a rate from appellee Norsk Hydro Canada, Inc. ("NHC"). Rather than liquidate countervailing...
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