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IKO INDUSTRIES, LTD. v. U.S.

No. 96-1111.

105 F.3d 624 (1997)

IKO INDUSTRIES, LTD., Plaintiff-Appellee, v. The UNITED STATES, Defendant-Appellant.

United States Court of Appeals, Federal Circuit.

January 22, 1997.

Attorney(s) appearing for the Case

James Caffentzis, Fitch, King and Caffentzis, New York City, argued, for Plaintiff-Appellee.

John J. Mahon, Attorney, Commercial Litigation Branch, Civil Division, Department of Justice, New York City, argued, for Defendant-Appellant. With him on the brief were Frank W. Hunger, Assistant Attorney General, David M. Cohen, Director, Washington, DC, and Joseph I. Liebman, Attorney in Charge, International Trade Field Office, New York City. Of counsel on the brief was Edward N. Maurer, Office of Assistant Chief Counsel, International Trade Litigation, U.S. Customs Service, New York City.

Before ARCHER, Chief Judge, EDWARD S. SMITH, Senior Circuit Judge, and MICHEL, Circuit Judge.

Opinion for the court filed by Circuit Judge MICHEL. Dissenting opinion filed by Senior Circuit Judge SMITH.

MICHEL, Circuit Judge.

The United States ("the government") appeals the September 19, 1995 decision of the United States Court of International Trade, Slip op. 95-161, granting summary judgment to IKO Industries, Ltd. ("IKO") and holding that IKO had overcome the presumption of correctness attached to the United States Customs Service's ("Customs")...

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