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ALL CHANNEL PRODUCTS v. U.S.

Court No. 86-03-00365 (BN).

787 F.Supp. 1457 (1992)

ALL CHANNEL PRODUCTS, Plaintiff, v. The UNITED STATES, Defendant.

United States Court of International Trade.

March 23, 1992.

Attorney(s) appearing for the Case

Stedina & Deem, Charles P. Deem, for plaintiff.

John R. Bolton, Asst. Atty. Gen., Joseph I. Liebman, Atty. in Charge, Commercial Litigation Branch, Civ. Div., U.S. Dept. of Justice and Saul Davis, for defendant.

INTRODUCTION

NEWMAN, Senior Judge:

All Channel Products ("All Channel"), an importer of television apparatus from Japan in 1985, challenges the appraised "transaction" values used by the United States Customs Service ("Customs") in determining the amount of ad valorem duties to be assessed. This action falls within the court's exclusive jurisdiction pursuant to 28 U.S.C. § 1581(a). The current matter was reassigned to the writer on February 10...

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