Volkswagen of America, Inc. v. United States
Court of Appeals for the Federal Circuit
1Opinion of the Court
RADER, Circuit Judge.
Volkswagen of America, Inc. (“VW”) seeks an allowance in the appraised value of automobiles entered and liquidated by the U.S. Customs Service (“Customs”)1 in 1994 and 1995, but later determined by VW to be partially defective. VW invokes a Customs regulation, 19 C.F.R. § 158.12, as a cause of action independent from the protest procedures in 19 U.S.C. § 1514 for challenges to appraisals of these allegedly defective imports. Because neither § 1514 nor Customs’ regulations create a cause of action for some defective goods, this court affirms the grant of summary judgment…
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- United States v. BoeCourt of Customs and Patent Appeals · 1976
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