Mukand International, Ltd. v. United States

BRYSON, Circuit Judge.

Mukand International, Ltd., appeals from a decision of the United States Court of International Trade denying its petition for a writ of mandamus. Mukand Int'l, Ltd. v. United States, 412 F.Supp.2d 1312 (C.I.T.2005). We affirm.

I

When a product is imported into the United States, the importer must deposit estimated duties with Customs and Border Protection. That deposit is made pending liquidation, which is the final computation or assessment of duties for a particular entry. See 19 C.F.R. §§ 141.101, 141.103, 159.1. If the Department of Commerce determines that foreign…