Shah Brothers, Inc. v. United States

OPINION

POGUE, Judge.

In this action, Plaintiff Shah Bros, challenges the Defendant’s classification of its imported merchandise, and the resulting tariff duties and excise taxes imposed. Plaintiff seeks reclassification of its goods, a return of said duties and taxes, with interest thereon, and further declaratory relief. In response to Plaintiffs Complaint, the Defendant confessed judgment to Plaintiffs classification claim, agreeing to refund, with interest, the contested duties and excise taxes. See USCIT R. 54(b). The court then dismissed, subject to a right to amend, Plaintiffs claim for…