Legal Opinion

Koyo Corp. of U.S.A. v. United States

Court of Appeals for the Federal Circuit

Decided July 27, 2007No. 2006-1226PublishedCited by 29 opinions

1Opinion of the Court

Opinion for the court filed by Circuit Judge GAJARSA. Dissenting opinion filed by Circuit Judge LOURIE.

GAJARSA, Circuit Judge.

This is a statutory construction case. The issue before us is what duty rate applies to entries that have been “deemed liquidated” by operation of law when the importer of the entries has timely protested the deemed liquidation rate and Commerce has issued a final assessment rate. The United States (the “government,” “Commerce,” or “Customs”) appeals from a summary judgment in which the Court of International Trade (“court” or “trial court”) found that the government…

2Cases cited14 opinions

  1. Church of the Holy Trinity v. United StatesSupreme Court of the United States · 1892
  2. Norsk Hydro Canada, Inc. v. United States, and U.S. Magnesium LLCCourt of Appeals for the Federal Circuit · 2006
  3. Zuni Public School District No. 89 v. Department of EducationSupreme Court of the United States · 2007
  4. Fujitsu General America, Inc. (Successor-In-Interest to Teknika Electronics Corp.) v. United StatesCourt of Appeals for the Federal Circuit · 2002
  5. International Trading Company v. United StatesCourt of Appeals for the Federal Circuit · 2002

9 more not listed; retrieve them via the Exa API.

3Cited by29 opinions

  1. Skf USA, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2008
  2. Shinyei Corp. of America v. United StatesCourt of Appeals for the Federal Circuit · 2008
  3. Sunpreme Inc. v. United StatesUnited States Court of International Trade · 2016
  4. United States v. Great American Ins. Co. of NyUnited States Court of International Trade · 2011
  5. Rimco Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2024

24 more not listed; retrieve them via the Exa API.

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