Legal Opinion

US JVC Corp. v. United States

United States Court of International Trade

Decided July 7, 1998No. Slip Op. 98-97. Court No. 96-01-00192PublishedCited by 10 opinions

1Opinion of the Court

OPINION

GOLDBERG, Judge.

In this case, the Court decides whether the ninety-day period for filing a protest in 19 U.S.C. § 1514(c)(3) (1994) is subject to equitable tolling. Both parties agree that plaintiff, U.S. JVC Corp. (“JVC”), failed to protest the liquidation of certain color television receivers from Taiwan within ninety-days after Defendant, the United States Customs Service (“Customs”), issued bulletin notices of liquidation. The parties disagree, however, on how this fact should affect the outcome of this case. Customs argues that the failure to file a timely protest deprives the…

2Cases cited31 opinions

  1. United States v. SherwoodSupreme Court of the United States · 1941
  2. Irwin v. Department of Veterans AffairsSupreme Court of the United States · 1991
  3. Block v. North Dakota Ex Rel. Board of University & School LandsSupreme Court of the United States · 1983
  4. United States v. DalmSupreme Court of the United States · 1990
  5. Joseph F. Cada v. Baxter Healthcare CorporationCourt of Appeals for the Seventh Circuit · 1991

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3Cited by10 opinions

  1. American National Fire Insurance v. United StatesUnited States Court of International Trade · 2006
  2. Former Employees of Siemens Information Communication Networks, Inc. v. HermanUnited States Court of International Trade · 2000
  3. Lady Kelly, Inc. v. United States Secretary of AgricultureUnited States Court of International Trade · 2006
  4. Us Jvc Corp. v. United StatesCourt of Appeals for the Federal Circuit · 1999
  5. Stone Container Corp. v. United StatesUnited States Court of International Trade · 1998

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