DYK, Circuit Judge.
In this customs case, we again address issues concerning the allowance for merchandise alleged to be defective at the time of importation under 19 C.F.R. § 158.12. Plaintiff-Appellant Volkswagen of America, Inc. ("Volkswagen"), appeals from a final judgment of the United States Court of International Trade in favor of Defendant-Appellee United States ("the government"). The Court of International Trade held that: 1) it lacked jurisdiction...
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