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U.S. v. CHERRY HILL TEXTILES, INC.

No. 96-1097.

112 F.3d 1550 (1997)

The UNITED STATES, Plaintiff-Appellee, v. CHERRY HILL TEXTILES, INC., Defendant, and International Cargo and Surety Insurance Company, Defendant-Appellant.

United States Court of Appeals, Federal Circuit.

May 5, 1997.

Attorney(s) appearing for the Case

Wayne Jarvis, Hodes & Pilon, Chicago, IL, argued, for defendant-appellant. With him on the brief were Michael G. Hodes and James L. Sawyer.

Barbara Silver Williams, Commercial Litigation Branch, Civil Division, Department of Justice, International Trade Field Office, New York City, argued, for plaintiff-appellee. With her on the brief were Frank W. Hunger, Assistant Attorney General, and David M. Cohen, Director, Washington, D.C., and Joseph I. Liebman, Attorney in Charge, International Trade Field Office. Of counsel on the brief was Ted Kundrat, Office of Assistant Chief Counsel, United States Customs Service, Indianapolis, IN.

Before LOURIE, CLEVENGER, and BRYSON, Circuit Judges.

BRYSON, Circuit Judge.

This case requires us to construe 19 U.S.C. § 1514, which provides that, with certain narrowly defined exceptions, the Customs Service's liquidation of an entry is "final and conclusive" as to all parties unless an administrative protest is filed challenging the liquidation. International Cargo & Surety Insurance Co. (IC & S), the surety for importer Cherry Hill Textiles, Inc. (Cherry Hill), argues that the protest requirement of...

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