Hynix Semiconductor, Inc. v. United States
United States Court of International Trade
1Opinion of the Court
Opinion
CARMAN, Chief Judge.
The Court reviews the U.S. Department of Commerce’s (“Commerce”) Final Results of Redetermination Pursuant to Court Remand (June 6, 2003) (Def.Conf.App.Ex. 1) {“Remand Results”), filed with the Court in response to its opinion and order in Hynix Semiconductor, Inc. v. United States, 248 F.Supp.2d 1297 (CIT 2003), pursuant to 28 U.S.C. § 1581(c) (2000). The Court directed Commerce to reconsider and further explain its decision to recalculate Plaintiffs’ reported research and development (“R & D”) costs and its decision to reject Plaintiffs’ accounting adjustments for…
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