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SAMSUNG ELECTRONICS AMERICA, INC. v. U.S.

No. 99-1288.

195 F.3d 1367 (1999)

SAMSUNG ELECTRONICS AMERICA, INC., Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

November 5, 1999.

Attorney(s) appearing for the Case

Thomas J. Kovarcik, of New York, New York, argued for plaintiff-appellant. With him on the brief was Irving A. Mandel.

Bruce N. Stratvert, Attorney, Civil Division, Commercial Litigation Branch, International Trade Field Office, Department of Justice, of New York, New York, DC, argued for defendant-appellee. With him on the brief were David G. Ogden, Acting Assistant Attorney General, David M. Cohen, Director, Department of Justice of Washington, DC; and Joseph I. Liebman, Attorney in Charge, International Trade Field Office.

Before MAYER, Chief Judge, MICHEL and LOURIE, Circuit Judges.

MICHEL, Circuit Judge.

Samsung Electronics America, Inc. ("Samsung") appeals from the summary judgment of the United States Court of International Trade in Samsung Electronics America, Inc. v. United States, 35 F.Supp.2d 942 (C.I.T.1999), holding Samsung not entitled to an allowance in the appraised values and refund of duties on entries liquidated by the United States Customs Service ("Customs") from December 1987...

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