MEMORANDUM OPINION AND ORDER
HUVELLE, District Judge.
This matter comes before the Court on defendant-intervenor American Seafoods Company's ("ASC") motion to alter or amend judgment. Plaintiff Horizon Lines' ("Horizon") lawsuit challenges a ruling by the Bureau of Customs and Border Protection ("Customs" or "CBP") interpreting the Third Proviso to Section 27 of the Merchant Marine Act of 1920 ("Jones Act"), ch. 250, 41 Stat. 988, codified as amended...
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