Justin R. Miller , International Trade Field Office, Commercial Litigation Branch, Civil Division, U.S. Department of Justice, New York, NY, for defendant. With him on the brief were Stuart F. Delery , Assistant Attorney General, Jeanne E. Davidson , Director, and Barbara S. Williams , Attorney-in-Charge. Of counsel on the brief was Yelena Slepak , Office of the Assistant Chief Counsel, International Trade Litigation, U.S. Customs and Border Protection, New York, NY.
United States Court of International Trade.
OPINION & ORDER
CARMAN, Judge:
Before the Court is Defendant United States' ("Defendant" or "Customs") motion to dismiss under USCIT Rule 12(b)(1) for lack of subject matter jurisdiction and under USCIT Rule 12(b)(5) for failure to state a claim upon which relief can be granted. Plaintiff PRP Trading Corporation ("Plaintiff" or "PRP Trading") brought this case, pursuant to 28 U.S.C. § 1581...
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