Legal Opinion
All Channel Products v. United States
United States Court of International Trade
Decided March 23, 1992No. Court 86-03-00365 (BN)PublishedCited by 2 opinions
1Opinion of the Court
INTRODUCTION
NEWMAN, Senior Judge:
All Channel Products (“All Channel”), an importer of television apparatus from Japan in 1985, challenges the appraised “transaction” values used by the United States Customs Service (“Customs”) in determining the amount of ad valorem duties to be assessed. This action falls within the court’s exclusive jurisdiction pursuant to 28 U.S.C. § 1581(a). The current matter was reassigned to the writer on February 10, 1992.
There is no dispute that the imported merchandise was sold and invoiced by Tais- ei Trading Co., Ltd. (“Taisei Trading”) to All Channel at CIF NEW…
2Cases cited9 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- Sweats Fashions, Inc. v. Pannill Knitting Company, Inc.Court of Appeals for the Federal Circuit · 1987
- United States v. Imperial Food Imports, and American Motorists Insurance CompanyCourt of Appeals for the Federal Circuit · 1987
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3Cited by2 opinions
- United States v. Aegis Sec. Ins. Co.United States Court of International Trade · 2018
- All Channel Products v. The United StatesCourt of Appeals for the Federal Circuit · 1992