Plaintiff Agro Dutch Industries Limited ("Agro") appeals from a decision of the United States Court of International Trade affirming the Department of Commerce's ("Commerce") finding of duty absorption during the fourth administrative review of an antidumping duty order governing the importation of certain preserved mushrooms from India. Agro Dutch Indus., Ltd. v. United States, No. 04-493, 2006 WL 785463 (Ct. Int'l Trade Mar. 28, 2006). Agro contends that Commerce did not have authority to make such a finding because Agro did not sell merchandise subject to the antidumping order "through an importer who is affiliated with" Agro, as required by 19 U.S.C. ยง 1675(a)(4), but rather acted as its own importer of record for the relevant sales.