United States v. Gateway Import Mgmt., Inc.

Kelly, Judge:

This matter is before the court on Gateway Import Management, Inc.'s ("Gateway") and Good Times USA, LLC's ("Good Times") motions to dismiss Plaintiff's complaint pursuant to USCIT Rule 12(b)(6) for failure to state a claim upon which relief can be granted. See Def., [Gateway] Rule 12(b)(6) Mot. Dismiss & Mem. Law at 1-3, Dec. 18, 2017, ECF No. 22 ("Gateway Mot. Dismiss"); Def., [Good Times] Rule 12(b)(6) Mot. Dismiss & Mem. Law at 1-3, Dec. 18, 2017, ECF No. 21 ("Good Times Mot. Dismiss"). Subsequent to Gateway and Good Times filing their motions to dismiss, on March 9, 2018,…