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UNITED STATES TSUBAKI, INC. v. U.S.

No. 2007-1094.

512 F.3d 1332 (2008)

UNITED STATES TSUBAKI, INC., Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

January 9, 2008.

Attorney(s) appearing for the Case

Brian F. Walsh, Barnes, Richardson & Colburn, of Chicago, IL, argued for plaintiff-appellant. With him on the brief was Christine H. Martinez.

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

Before BRYSON, Circuit Judge, CLEVENGER, Senior Circuit Judge, and LINN, Circuit Judge.

BRYSON, Circuit Judge.

Between December 1979 and July 1983, United States Tsubaki, Inc., imported 56 entries of roller chains into this country from Japan. Tsubaki asserted that the merchandise was entitled to enter duty-free, so it made no cash deposit for the merchandise at the time of entry. The entries, however, were subject to an antidumping order. In order to determine whether any antidumping duties were owed for those entries, the Department of Commerce conducted...

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