INTERNATIONAL TRADING CO. v. U.S.

No. 00-1577.

281 F.3d 1268 (2002)

INTERNATIONAL TRADING COMPANY, Plaintiff-Appellee, v. UNITED STATES, Defendant-Appellant.

United States Court of Appeals, Federal Circuit.

Rehearing Denied April 24, 2002.


Attorney(s) appearing for the Case

R. Brian Burke, Rode & Qualey, of New York, NY, argued for plaintiff-appellee. With him on the brief was William J. Maloney.

James A. Curley, Attorney, Civil Division, Commercial Litigation Branch, Department of Justice, of New York, NY, argued for defendant-appellant. With him on the brief were Stuart E. Schiffer, Deputy Assistant Attorney General; David M. Cohen, Director, Department of Justice, of Washington, DC; and Joseph I. Liebman, Attorney in Charge, International Trade Field Office. Of counsel on the brief were Edward N. Maurer, Attorney, Office of Assistant Chief Counsel, United States Customs Service, of New York, NY; and Cindy G. Buys, Attorney, Office of Chief Counsel for Import Administration, Department of Commerce, of Washington, DC.

Before NEWMAN, RADER, and BRYSON, Circuit Judges.


BRYSON, Circuit Judge.

The government appeals from a decision of the United States Court of International Trade holding that the Customs Service did not liquidate particular entries within the statutorily allotted time, and that those entries therefore were deemed liquidated at the rate deposited by the importer. The government challenges the court's decision as to when the period for Customs to liquidate the entries began to run. We reject the government's arguments...

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