INTERNATIONAL TRADING CO. v. U.S.

No. 04-1259.

412 F.3d 1303 (2005)

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

United States Court of Appeals, Federal Circuit.

June 16, 2005.


Attorney(s) appearing for the Case

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

James A. Curley, Attorney, Commercial Litigation Branch, Civil Division, United States Department of Justice, of New York, New York, argued for defendant-appellant. With him on the brief were Peter D. Keisler, Assistant Attorney General, David M. Cohen, Director, of Washington, DC, and Barbara S. Williams, Attorney-in-Charge, International Trade Field Office, of New York, New York. Of counsel on the brief were Edward N. Maurer, Attorney, Office of Assistant Chief Counsel, United States Customs and Border Protection, of New York, New York, and Dean A. Pinkert, Attorney, Office of Chief Counsel for Import Administration, United States Department of Commerce, Washington, DC.

Before LOURIE, RADER, and SCHALL, Circuit Judges.


SCHALL, Circuit Judge.

The United States appeals from a decision of the United States Court of International Trade holding that the United States Customs Service ("Customs")1 did not liquidate a particular entry of goods within the statutorily allotted time, and that therefore, pursuant to 19 U.S.C. § 1504(d),2 the entry was deemed liquidated at the rate and...

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