Samsung Electronics America, Inc. v. United States

MEMORANDUM and ORDER

GOLDBERG, Judge:

This matter is before the Court on the parties’ cross-motions for summary judgment. Plaintiff, Samsung Electronics America, Inc. (“Samsung America”), asserts that the United States Customs Service (“Customs”) incorrectly appraised the value of certain imported electronic articles. According to Samsung America, Customs’ appraisal failed to account for the presence of latent defects, and the costs incurred to repair the defects. Defendant claims that Customs correctly appraised the subject imports. The Court exercises its jurisdiction pursuant to 28 U.S.C. §…