VOLKSWAGEN OF AMERICA, INC., Plaintiff-Appellant,
v.
UNITED STATES, Defendant-Appellee.
United States Court of Appeals, Federal Circuit.https://leagle.com/images/logo.png
July 16, 2008.
July 16, 2008.
Attorney(s) appearing for the Case
Thomas J. Kovarcik, of New York, New York, argued for plaintiff-appellant.
Barbara S. Williams, Attorney in Charge, International Trade Field Office, Commercial Litigation Branch, Civil Division, United States Department of Justice, of New York, New York, argued for defendant-appellee. With her on the brief were Peter D. Keisler, Assistant Attorney General, and Jeanne E. Davidson, Director. Of counsel on the brief was Yelena Slepak, Office of Assistant Chief Counsel, International Trade Litigation, United States Customs and Border Protection, of New York, New York.
Before RADER, Circuit Judge, FRIEDMAN, Senior Circuit Judge, and PROST, Circuit Judge.
United States Court of Appeals, Federal Circuit.
RADER, Circuit Judge.
Volkswagen of America, Inc. ("VW") seeks an allowance in the appraised value of automobiles entered and liquidated by the U.S. Customs Service ("Customs")1 in 1994 and 1995, but later determined by VW to be partially defective. VW invokes a Customs regulation, 19 C.F.R. § 158.12, as a cause of action independent from the protest procedures in 19 U.S.C. § 1514 for challenges to appraisals of these allegedly...
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