CASTELAZO & ASSOCIATES, a/c Galaxy Tapes, Plaintiff-Appellee,
v.
The UNITED STATES, Defendant-Appellant.
United States Court of Appeals, Federal Circuit.https://leagle.com/images/logo.png
October 7, 1997.
October 7, 1997.
Attorney(s) appearing for the Case
James A. Curley, Attorney, Commercial Litigation Branch, Civil Division, Department of Justice, International Trade Field Office, New York City, argued, for defendant-appellant. With him on the brief were Frank W. Hunger, Assistant Attorney General, David M. Cohen, Director, Department of Justice, Washington, DC; and Joseph I. Liebman, Attorney in Charge, International Trade Field Office, New York City. Of counsel on the brief was Jacob D. Diamond, Deputy Assistant Chief Counsel, International Trade Litigation, U.S. Customs Service, New York City.
Joseph P. Cox, Stein Shostak Shostak & O'Hara, Los Angeles, CA, argued, for plaintiff-appellee. Of counsel was Debra A. Belanger.
Before ARCHER, Chief Judge, LOURIE, and RADER, Circuit Judges.
United States Court of Appeals, Federal Circuit.
ARCHER, Chief Judge.
The United States Customs Service (Customs) appeals the judgment of the United States Court of International Trade, Castelazo & Assocs. v. United States,896 F.Supp. 1258 (C.I.T. 1995), granting the motion for summary judgment filed by Castelazo & Associates, a/c Galaxy Tapes (Castelazo). Because Castelazo's protest contesting its liability for interest assessed following liquidation was not...
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