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PASCO TERMINALS, INC. v. UNITED STATES

C.D. 4823; Court No. 74-5-01357.

477 F.Supp. 201 (1979)

PASCO TERMINALS, INC., Plaintiff, v. UNITED STATES, Defendant.

United States Customs Court.

September 26, 1979.

Attorney(s) appearing for the Case

Williams & Connolly, Washington, D. C. (J. Alan Galbraith, Washington, D. C., on the briefs), for plaintiff.

Alice Daniel, Acting Asst. Atty. Gen., U. S. Dept. of Justice, Civil Division, Washington, D. C., David M. Cohen, Director, Commercial Litigation Branch, New York City (Velta A. Melnbrencis, Asst. Director, Commercial Litigation Branch, New York City, on the briefs), for defendant.

MALETZ, Judge:

This is an action to recover dumping duties that were assessed on four entries of crude or elemental sulphur which was exported from Mexico by the producer, Azufrera Panamericana, S.A. (Azufrera). Plaintiff, Pasco Terminals, Inc. (Pasco), was a wholly-owned subsidiary of Azufrera and paid the duties in question.1 The case arises as follows:

On February 5, 1972, the Office...

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