ORBISPHERE CORP. v. U.S.

Court No. 87-02-00404.

726 F.Supp. 1344 (1989)

ORBISPHERE CORPORATION, Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

October 24, 1989.


Attorney(s) appearing for the Case

Barnes, Richardson & Colburn, James S. O'Kelly, New York City, Alberto J. Margolies, Jersey City, N.J., for plaintiff.

Stuart E. Schiffer, Acting Asst. Atty. Gen., Washington, D.C., Joseph I. Liebman, Atty. in Charge, Intern. Trade Field Office, Commercial Litigation Branch, Civ. Div., U.S. Dept. of Justice, New York City, Michael T. Ambrosino, Washington, D.C., for defendant.


OPINION

MUSGRAVE, Judge.

The primary issue in this case is whether, in valuing plaintiff's products for purposes of customs duties, the Customs Service properly used as its measure of value the "transaction value" of the imported merchandise, or should instead have used the "deductive value" of the merchandise as requested by the plaintiff here. The Court has jurisdiction under 28 U.S.C. § 1581(a), and finds that plaintiff has presented ample evidence...

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