Legal Opinion
Syva Co. v. United States
United States Court of International Trade
Decided March 8, 1988No. Court 86-04-00476PublishedCited by 25 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
TSOUCALAS, Judge:
The central issue in this matter is whether plaintiffs failure to remit interest, which had accrued upon unpaid liquidated duties, constitutes a jurisdictional defect in that “all charges and exactions” were not paid before plaintiff commenced this action. The Court concludes that such an omission is fatal and thus, does not have jurisdiction over this action.
BACKGROUND
The subject goods were entered in May 1984, and plaintiff claimed duty free treatment under item 800.00, TSUS, as American goods returned. However, Customs rejected that claim and…
2Cases cited19 opinions
- United States v. Security Industrial BankSupreme Court of the United States · 1982
- Union Pacific Railroad v. Laramie Stock Yards Co.Supreme Court of the United States · 1913
- Mason v. ListerCourt of Appeals for the Fifth Circuit · 1977
- United States v. BoeCourt of Customs and Patent Appeals · 1976
- Nec Corporation v. United StatesCourt of Appeals for the Federal Circuit · 1986
14 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- New Zealand Lamb Company, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1994
- Parkdale International v. United StatesCourt of Appeals for the Federal Circuit · 2007
- Travenol Laboratories, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1997
- United States v. Ataka America, Inc.United States Court of International Trade · 1993
- Penrod Drilling Co. v. United StatesUnited States Court of International Trade · 1989
20 more not listed; retrieve them via the Exa API.