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  5. 889 F.Supp. 1543 (1995)
 

DEGUSSA CANADA LTD. v. U.S.

Slip Op. 95-109. Court No. 94-05-00250.

889 F.Supp. 1543 (1995)

DEGUSSA CANADA LTD., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

June 13, 1995.

Attorney(s) appearing for the Case

Barnes, Richardson & Colburn, New York City (Rufus E. Jarman, Jr. and Alan Goggins) for plaintiff.

Frank W. Hunger, Asst. Atty. Gen.; Joseph I. Liebman, Atty. in Charge, Intern. Trade Field Office, Commercial Litigation Branch, U.S. Dept. of Justice, (Carla Garcia-Benitez); of counsel: Stephen Berke, Office of the Asst. Chief Counsel, U.S. Customs Service, Washington, DC, for defendant.

OPINION

TSOUCALAS, Judge:

Defendant moves this Court for an Order dismissing plaintiff's complaint and action on the ground that plaintiff has failed to state a claim upon which relief can be granted.

BACKGROUND

Plaintiff, Degussa Canada Ltd., is the importer of record of merchandise consisting of automotive emission catalysts which were entered at the port of Detroit under cover of nine consumption entries ("the Detroit entries...

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