NEC SOLUTIONS (AMERICA), INC. v. U.S.

Nos. 04-1085, 04-1109.

411 F.3d 1340 (2005)

NEC SOLUTIONS (AMERICA), INC., Plaintiff-Cross Appellant, v. UNITED STATES, Defendant-Appellant.

United States Court of Appeals, Federal Circuit.

DECIDED: June 10, 2005.


Attorney(s) appearing for the Case

Robert P. Parker, Paul, Weiss, Rifkind, Wharton & Garrison LLP, of Washington, DC, argued for plaintiff-cross appellant. With him on the brief was Petra A. Vorwig.

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 and David M. Cohen, Director, of Washington, DC; and, Barbara S. Williams, Attorney in Charge, International Trade Field Office, United States Department of Justice, of New York, New York. Of counsel on the brief were Chi S. Choy, Attorney, Office of Assistant Chief Counsel, United States Customs and Border Protection, of New York, New York, and William J. Kovatch, Jr., Attorney, Office of Chief Counsel for Import Administration, United States Department of Commerce, of Washington, DC.

Lewis E. Leibowitz, Hogan & Hartson L.L.P., of Washington, DC, for amicus curiae. With him on the brief was Lorane F. Hebert. Of counsel on the brief was Kathleen F. McGuigan, JCPenney Purchasing Corporation, Inc., of Plano, Texas.

Before MICHEL, Chief Judge, NEWMAN, and PROST, Circuit Judges.


PROST, Circuit Judge.

The United States appeals from a decision of the United States Court of International Trade granting summary judgment in favor of NEC Solutions (America), Inc. ("NEC").1 NEC Solutions (Am.), Inc. v. United States, 277 F.Supp.2d 1340 (C.I.T. 2003) ("NEC"). The Court of International Trade found that the United States Customs Service ("Customs") failed to liquidate...

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