Nichimen America, Inc. v. United States

Opinion

Carman, Judge:

Plaintiff moves for summary judgment or, in the alternative, judgment on the pleadings. Plaintiff claims a refund of $72,919.83 paid to the United States for additional liquidated dumping duties on entries of television receivers.

Defendant opposes plaintiffs motion for summary judgment upon the grounds that this Court lacks subject matter jurisdiction to entertain plaintiffs claim in an action pursuant to 28 U.S.C. § 1581(a) and claims that the United States is entitled to judgment as a matter of law. Defendant cross-moves for summary judgment upon the grounds that there…