Degussa Canada Ltd. v. United States

FRIEDMAN, Senior Circuit Judge.

Under 19 U.S.C. § 1520(c)(1) (1988), the Customs Service (Customs) “[Notwithstanding [that] a valid protest was not filed,” may reliquidate a previous entry to correct a “mistake of fact ... in any ... liquidation.” The question is whether the Court of International Trade correctly held that the district director’s unawareness when he liquidated certain entries that the classification of other entries of the same merchandise by another district director was under review by Customs Service headquarters, was not such a “mistake of fact” that justified…