A.N. Deringer, Inc. v. United States

Opinion

Goldberg, Judge:

This matter comes before the court following trial de novo. Plaintiff, A.N. Deringer, Inc. (“Deringer”), a customs broker acting as the importer of record, challenges the decision of the U.S. Customs Service (“Customs”) denying Deringer’s protest against Customs’ liquidation of the subject merchandise. All conditions precedent to this *979action have been satisfied, and the court exercises its jurisdiction pursuant to 28 U.S.C. § 1581(a) (1988).

One entry of the merchandise at issue, No. 551-0591232-7, was imported through the port of Champlain on January 27,1988. The…