Legal Opinion
Volkswagen of America, Inc. v. United States
United States Court of International Trade
Decided February 21, 2007No. Slip Op. 07-26; Court 06-00222PublishedCited by 4 opinions
1Opinion of the Court
OPINION
GOLDBERG, Senior Judge.
This matter is before the Court on the defendant’s motion to dismiss for lack of subject matter jurisdiction pursuant to USCIT Rule 12(b)(1) and for failure to state a claim upon which relief can be granted pursuant to USCIT Rule 12(b)(5). The plaintiff Volkswagen of America, Inc., (“Volkswagen”) alleges in its complaint that U.S. Customs and Border Protection (“Customs”) failed to grant Volkswagen an allowance in value for imported merchandise that was later found to be defective. Volkswagen asserts jurisdiction under 28 U.S.C. § 1581(i). Volkswagen has also…
2Cases cited19 opinions
- Arbaugh v. Y & H Corp.Supreme Court of the United States · 2006
- Califano v. SandersSupreme Court of the United States · 1977
- Block v. Community Nutrition InstituteSupreme Court of the United States · 1984
- Smalls, Eugene C. v. United StatesCourt of Appeals for the D.C. Circuit · 2006
- Miller & Co. v. United StatesCourt of Appeals for the Federal Circuit · 1987
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3Cited by4 opinions
- Volkswagen of America, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2008
- Avecia, Inc. v. United StatesUnited States Court of International Trade · 2007
- C.B. Imports Transamerica Corp. v. United StatesUnited States Court of International Trade · 2011
- Volkswagen of America, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2008