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KOYO CORP. OF U.S.A. v. U.S.

No. 2006-1226.

497 F.3d 1231 (2007)

KOYO CORPORATION OF U.S.A., Plaintiff-Appellee, v. UNITED STATES, Defendant-Appellant.

United States Court of Appeals, Federal Circuit.

July 27, 2007.

Attorney(s) appearing for the Case

Leigh Fraiser, Sidley Austin LLP, of Washington, DC, argued for plaintiff-appellee. With her on the brief was Richard M. Belanger.

James A. Curley, Trial Attorney, International Trade Field Office, Commercial Litigation Branch, Civil Division, United States Department of Justice, of New York, NY, argued for defendant-appellant. With him on the brief was Barbara S. Williams, Attorney in Charge. Of counsel on the brief was Beth C. Brotman, Office of Assistant Chief Counsel, United States Customs and Border Protection.

Charles H. Bayar, of Scarsdale, NY, for amici curiae, American Association of Exporters and Importers, et al.

Before LOURIE, GAJARSA, and LINN, Circuit Judges.

Opinion for the court filed by Circuit Judge GAJARSA. Dissenting opinion filed by Circuit Judge LOURIE.

GAJARSA, Circuit Judge.

This is a statutory construction case. The issue before us is what duty rate applies to entries that have been "deemed liquidated" by operation of law when the importer of the entries has timely protested the deemed liquidation rate and Commerce has issued a final assessment rate. The United States (the "government," "Commerce," or...

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