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AMERICAN PERMAC, INC. v. U.S.

SLIP OP. 00-114. No. 94-10-00589.

116 F.Supp.2d 1317 (2000)

AMERICAN PERMAC, INC., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

As Amended October 18, 2000.

Attorney(s) appearing for the Case

Barnes, Richardson & Colburn (Rufus E. Jarman, Jr.), New York, NY; Alan Goggins, for plaintiff, of counsel.

David W. Ogden, Assistant Attorney General of the United States; Joseph I. Liebman, Attorney in Charge, International Trade Field Office, Commercial Litigation Branch, Civil Division, United States Department of Justice (James A. Curley); Edward N. Maurer, Office of the Assistant Chief Counsel, International Trade Litigation, United States Customs Service, for defendant, of counsel.

OPINION

CARMAN, Chief Judge.

This case is before this Court on remand from the United States Court of Appeals for the Federal Circuit (Federal Circuit). See American Permac, Inc. v. United States, 191 F.3d 1380 (Fed.Cir.1999). Plaintiff, American Permac, Inc. (American Permac), argues it is entitled to judgment as a matter of law because the entries at issue were liquidated by operation of law prior to the United...

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