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SAMUEL AARON, INC. v. U.S.

Slip Op. 06-126. Court No. 03-00053.

452 F.Supp.2d 1302 (2006)

SAMUEL AARON, INC., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

August 17, 2006.

Attorney(s) appearing for the Case

Serko & Simon LLP (Joel K. Simon, Christopher M. Kane, Jerome L. Hanifin) New York, NY, for Plaintiff.

Peter D. Keisler, Assistant Attorney General; David M. Cohen, Director; Jeanne E. Davidson, Deputy Director; Barbara S. Williams, Attorney in Charge; Jack. S. Rockafellow, Trial Attorney, Commercial Litigation Branch, Civil Division, U.S. Department of Justice; Edward N. Maurer, Of Counsel, Office of Assistant Chief Counsel, International Trade Litigation, U.S. Customs & Border Protection, for Defendant.

Before: Gregory W. Carman, Judge.

OPINION

CARMAN, Judge.

This Court heard oral argument on August 10, 2006, in this matter. Plaintiff Samuel Aaron, Inc. ("Plaintiff' or "Samuel Aaron") brings this action under 19 U.S.C. § 1514(a)(5) (2000),1 challenging the validity of the United States Customs Service's, now Bureau of Customs and Border Protection ("Customs" or "Defendant"), reliquidation of subject entries. Before this Court are parties' cross-motions...

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