Pasco Terminals, Inc. v. United States

Baldwin, Judge.

This is an appeal from a judgment of the U.S. Customs Court, 83 Cust. Ct. 65, C.D. 4823, 477 F. Supp. 201 (1979), granting the U.S. motion for summary judgment; denying the cross-motion for summary judgment of Pasco Terminals, Inc. (Pasco); and dismissing Pasco’s action to recover dumping duties that were assessed on four entries of elemental sulfur exported from Mexico. We affirm.

Before the Customs Court (now the U.S. Court of International Trade) Pasco did not challenge the less than fair value (LTFV) determination of the Secretary of the Treasury nor the Customs Service’s…