Arcelormittal U.S. LLC v. United States

Katzmann, Judge:

*1369 This case presents the confluence of agency determinations, principles of the law of contracts, and the interpretation of statute as applied to domestic and foreign generally accepted accounting principles. The following questions are posed: in an investigation into whether a foreign exporter is selling imported merchandise in the United States market at less than fair value, how should the United States Department of Commerce International Trade Administration ("Commerce") determine the date on which the imported merchandise is sold, and thus define the universe of sales…