International Trading Company v. United States
Court of Appeals for the Federal Circuit
1Opinion of the Court
BRYSON, Circuit Judge.
The government appeals from a decision of the United States Court of International Trade holding that the Customs Service did not liquidate particular entries within the statutorily allotted time, and that those entries therefore were deemed liquidated at the rate deposited by the importer. The government challenges the court’s decision as to when the period for Customs to liquidate the entries began to run. We reject the government’s arguments and affirm the trial court’s judgment.
I
Between March 1993 and February 1994, the International Trading Company (“ITC”) imported…
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