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KALAN INC. v. U.S.

Nos. 91-1117, 91-1163.

944 F.2d 847 (1991)

KALAN, INC., Plaintiff-Appellant, v. The UNITED STATES, Defendant/Cross-Appellant.

United States Court of Appeals, Federal Circuit.

September 11, 1991.

Attorney(s) appearing for the Case

Sidney N. Weiss, New York City, argued, for plaintiff-appellant.

James A. Curley, Commercial Litigation Branch, Dept. of Justice, of New York City, argued, for defendant/cross-appellant. With him on the brief were Stuart M. Gerson, Asst. Atty. Gen., David M. Cohen, Director and Joseph I. Liebman, Atty. in Charge, Intern. Trade Field Office. Also on the brief was Karen P. Binder, Office of Asst. Chief Counsel, U.S. Customs Service, of counsel.

Before ARCHER, MAYER and CLEVENGER, Circuit Judges.

OPINION

MAYER, Circuit Judge.

Kalan, Inc. appeals the judgment of the United States Court of International Trade awarding it interest only from the date of liquidation, rather than from the date of payment, on estimated duties paid at entry and subsequently refunded by the United States Customs Service (Customs). Kalan, Inc. v. United States, 752 F.Supp. 455 (Ct.Int'l Trade 1990) (Kalan II). The United...

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