Horizon Lines, LLC v. United States

FINDINGS OF FACT, CONCLUSIONS OF LAW, AND JUDGMENT

WALLACH, Judge:

I

STANDARD OF REVIEW

Pursuant to the court’s jurisdiction under 28 U.S.C. § 1581(a), the statute provides for judicial review of denied protests filed in accordance with 19 U.S.C. § 1514. Although Customs’ decisions are entitled to a presumption of correctness under 28 U.S.C. § 2639(a)(1), the Court makes its determinations upon the basis of the record made before the Court, rather than that developed by Customs. See United States v. Mead Corp., 533 U.S. 218, 233 n. 16, 121 S.Ct. 2164, 150 L.Ed.2d 292 (2001). Accordingly, the…