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LIBERTY FROZEN FOODS PVT., LTD. v. U.S.

Slip Op. 11-96. Consol. Court No. 10-00231.

791 F.Supp.2d 1249 (2011)

LIBERTY FROZEN FOODS PVT., LTD., et al., Plaintiffs, v. UNITED STATES, Defendant, and Ad Hoc Shrimp Trade Action Committee, et al.

United States Court of International Trade.

August 3, 2011.

Attorney(s) appearing for the Case

Kutak Rock LLP ( Lizbeth R. Levinson and Ronald M. Wisla ), Washington, DC, for the Plaintiffs.

Tony West , Assistant Attorney General; Jeanne E. Davidson , Director; Patricia M. McCarthy , Assistant Director, Commercial Litigation Branch, Civil Division, United States Department of Justice, Washington, DC, ( Joshua E. Kurland ), for the Defendant.

Picard, Kentz & Rowe, LLP, Washington, DC, ( Nathaniel J.M. Rickard , Andrew W. Kentz , Jordan C. Kahn and Kevin M. O'Connor ), for Defendant-Intervenor Ad Hoc Shrimp Trade Action Committee.

Stewart and Stewart ( Geert M. De Prest and Elizabeth J. Drake ), Washington, DC, and Leake & Andersson, LLP ( Edward T. Hayes ), New Orleans, LA, for Defendant-Intervenor American Shrimp Processors Association.

OPINION

POGUE, Chief Judge:

In this action, Plaintiffs seek review of the United States Department of Commerce's ("Commerce" or the "Department") Final Results in the fourth administrative review of the antidumping duty order covering certain frozen warmwater shrimp from India.2 Specifically, Plaintiffs challenge Commerce's inclusion of, and method of calculation for, their bad debt expenses in the cost of sales at issue...

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