MICHEL, Chief Judge.
This is our second opinion in litigation over the amount of antidumping duties that Shinyei Corporation of America ("Shinyei") owes on certain ball bearings entered by Shinyei in 1990-1991. In our first opinion, in 2004, we reversed the Court of International Trade's judgment of dismissal—grounded on the view that the actual liquidation of Shinyei's entries deprived that court of jurisdiction over Shinyei's claim under the Administrative...
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