Samuel Brilliant Co. v. United States

DiCarlo, Judge:

Plaintiff challenges the appraisement and liquidation by the United States Customs Service (Customs) of imported footwear invoiced as Style No. 218PB at $26.84 per pair. The Court has jurisdiction under 28 U.S.C. § 1581(a) (1982). The Court holds that plaintiff has failed to overcome the presumption of correctness that attaches to a Customs determination and affirms the appraisement and liquidation.

DISCUSSION

Plaintiff contends that Customs appraisement, based on American Selling Price (ASP), section 402(g), Tariff Act of 1930, as amended, 19 U.S.C. § 1402(g) (1976) (repealed…