CENTURY IMPORTERS, INC. v. U.S.

No. 99-1117.

205 F.3d 1308 (2000)

CENTURY IMPORTERS, INC., Plaintiff-Appellee, v. UNITED STATES, Defendant-Appellant.

United States Court of Appeals, Federal Circuit.

Rehearing and Rehearing Denied May 10, 2000.


Attorney(s) appearing for the Case

Rufus E. Jarman, Jr., Barnes, Richardson & Colburn, of New York, New York, argued for plaintiff-appellee. With him on the brief was Frederic D. Van Arnam, Jr.

Barbara M. Epstein, Attorney, International Trade Field Office, Department of Justice, New York, New York, argued for defendant-appellant. With her on the brief were David W. Ogden, Assistant Attorney General; David M. Cohen, Director, Civil Division, Commercial Litigation Branch, Department of Justice, of Washington, DC; and Joseph I. Liebman, Attorney in Charge, International Trade Field Office. Of counsel on the brief was Joseph M. Sparagen, Attorney Office of Assistant Chief Counsel, International Trade Litigation, U.S. Customs Service, of New York, New York.

Before NEWMAN, Circuit Judge, FRIEDMAN, Senior Circuit Judge, and RADER, Circuit Judge.


Rehearing and Rehearing En Banc Denied May 10, 2000.

Opinion for the court filed by Circuit Judge RADER. Dissenting opinion filed by Circuit Judge PAULINE NEWMAN.

RADER, Circuit Judge.

The United States Customs Service (Customs) assessed duties based on the invoice value of beer imported by Century Importers, Inc. (Century). The Canadian exporter later reimbursed Century for the duties. On summary judgment, the United States Court of International...

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