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NISSHO IWAI AMERICAN CORP. v. U.S.

No. 92-1239.

982 F.2d 505 (1992)

NISSHO IWAI AMERICAN CORP., Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

December 28, 1992.

Attorney(s) appearing for the Case

Ned. H. Marshak, Sharretts, Paley, Carter & Blauvelt, P.C., New York City, argued for plaintiff-appellant, with him on the brief was Peter Jay Baskin.

John J. Mahon, Dept. of Justice, argued for defendant-appellee, with him on the brief were Stuart M. Gerson, David M. Cohen, and Joseph I. Liebman. Of counsel was Chi Choy, U.S. Customs Service.

Before RICH, ARCHER, and LOURIE, Circuit Judges.

LOURIE, Circuit Judge.

Nissho Iwai American Corporation (NIAC) appeals from the judgment of the United States Court of International Trade granting the government's cross-motion for summary judgment and counterclaim on NIAC's challenge of a valuation determination by the United States Customs Service. Nissho Iwai American Corp. v. United States, 786 F.Supp. 1002 (1992). In granting summary judgment, the trial court held...

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