Rheem Metalurgica S/a, Formerly Empreendimentos Industrias E. Commerciais S.A. v. United States
Court of Appeals for the Federal Circuit
1Opinion of the Court
RICH, Circuit Judge.
This appeal is from a judgment entered 20 December 1996 by the United States Court of International Trade in a countervailing duties case, No. 92-06-00380, involving nine entries of cold rolled carbon steel imported from Brazil. On cross motions for summary judgment, the Court of International Trade held that the entries became liquidated by operation of law upon the fourth anniversary of their date of entry into the United States. The court further held that the liquidations
occurred at the rate of duty asserted at the time of entry. For the reasons set forth below, we…
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