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SL SERVICE, INC. v. U.S.

No. 03-1174.

357 F.3d 1358 (2004)

SL SERVICE, INC., Plaintiff-Appellee, v. UNITED STATES, Defendant-Appellant.

United States Court of Appeals, Federal Circuit.

February 4, 2004.

Attorney(s) appearing for the Case

Evelyn M. Suarez, Williams Mullen, of Washington, DC, argued for plaintiff-appellee.

Barbara Silver Williams, Attorney, International Trade Field Office, United States Department of Justice, of New York, NY, argued for defendant-appellant. With her on the brief were Peter D. Keisler, Assistant Attorney General; and David M. Cohen, Director, Commercial Litigation Branch, Civil Division, United States Department of Justice, of Washington, DC; and John J. Mahon, Acting Attorney in Charge, International Trade Filed Office. Of counsel was Karen P. Binder, Attorney, Office of Assistant Chief Counsel, United States Customs Service, of New York, NY.

Lauren R. Howard, Collier Shannon Scott, PLLC, of Washington, DC, for amicus curiae Shipbuilders Council of America, Inc.

Before MAYER, Chief Judge, BRYSON and LINN, Circuit Judges.

MAYER, Chief Judge.

The United States Customs Service ("Customs") appeals the judgment of the Court of International Trade granting summary judgment in favor of SL Service, Inc. ("SL Service").1 SL Serv., Inc. v. United States, 244 F.Supp.2d 1359 (Ct. Int'l Trade 2002). Because the Court of International Trade erroneously applied Texaco Marine Services, Inc. v. United States,

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