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SAAB CARS USA, INC. v. U.S.

No. SLIP OP. 04-3. No. 00-00041.

306 F.Supp.2d 1279 (2004)

SAAB CARS USA, INC., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

January 6, 2004.

Attorney(s) appearing for the Case

Gibson, Dunn & Crutcher LLP, Washington, DC (Judith A. Lee and Brian J. Rohal) for Plaintiff Saab Cars USA, Inc.

Peter D. Keisler, Assistant Attorney General, and Barbara S. Williams, Acting Attorney in Charge, Civil Division, Commercial Litigation Branch, United States Department of Justice; Paula Smith, Office of Assistant Chief Counsel, International Trade Litigation, United States Bureau of Customs and Border Protection, for Defendant United States, of counsel.

OPINION

GOLDBERG, Senior Judge.

Saab Cars USA, Inc. ("SCUSA") imports into the United States automobiles from Swedish manufacturer Saab Automobile AB ("Saab Auto"). SCUSA protested the United States Customs Service's1 ("Customs") liquidation of several entries of automobiles that were appraised at transaction value. In the protests, SCUSA argued that an allowance in value should be granted for defects present in the automobiles...

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