Nissho Iwai American Corp. v. United States

I. Introduction

Musgrave, Judge:

Plaintiff Nissho Iwai American Corporation (“Nissho American” or “NIAC”) moves for summary judgment for reli-quidation of certain entries of 205 R-62 subway cars imported from Japan for use in New York City subway system. The government cross-moves for summary judgment.

The parties agree that the R-62 subway cars should be appraised according to their transaction value, as defined in 19 U.S.C. § 140 la(b) (1). 1 The dispute arises over whether to value the cars according to the contract price between the New York City Metropolitan Transportation Authority…