Legal Opinion
Volkswagen of America, Inc. v. United States
United States Court of International Trade
Decided March 28, 2007No. Slip Op. 07-47, Court No. 96-01-00132PublishedCited by 6 opinions
1Opinion of the Court
OPINION
GOLDBERG, Senior Judge.
In this case, Plaintiff Volkswagen of America, Inc., (“Volkswagen”) seeks an allowance against import duties for the value of imported automobiles that were allegedly defective at the time of importation. The United States Customs Service 1 (“Customs”) liquidated the entries without an allowance in the appraised value of the merchandise. Customs denied Volkswagen’s protests, and Volkswagen commenced an action to challenge the protest denials in this Court. Both Customs and Volkswagen filed motions for summary judgment. The Court held that it lacked jurisdiction…
2Cases cited13 opinions
- Universal Electronics Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1997
- Saab Cars Usa, Inc. v. United States, Defendant-CrossCourt of Appeals for the Federal Circuit · 2006
- Davies v. ArthurSupreme Court of the United States · 1878
- Mattel, Inc. v. United StatesUnited States Customs Court · 1974
- Peter R. Kent, Claimant-Appellant v. Anthony J. Principi, Secretary of Veterans AffairsCourt of Appeals for the Federal Circuit · 2004
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3Cited by6 opinions
- Volkswagen of America, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2008
- Volkswagen of America, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2008
- Volkswagen of Am., Inc. v. United StatesUnited States Court of International Trade · 2009
- Volkswagen of America, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2008
- Volkswagen of America, Inc. v. United StatesUnited States Court of International Trade · 2009
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