Legal Opinion

Lowa, Ltd. v. United States

United States Court of International Trade

Decided March 16, 1983No. Court 82-1-00067PublishedCited by 54 opinions

1Opinion of the Court

On Defendant’s Motion to Dismiss

RE, Chief Judge:

In this action, plaintiff seeks an order directing the Customs Service to accept plaintiff’s proffered entry papers for an ■aircraft under item 694.41 of the Tariff Schedules of the United States (TSUS) which provides for entry free of duty. 1 Customs rejected the entry, and informed plaintiff that the aircraft should be entered under item 694.40 which provides for the payment of a 5% ad valorem duty. 2

The defendant has moved to dismiss the action for lack of jurisdiction contending that the court is without jurisdiction because: (a) plaintiff…

2Cases cited11 opinions

  1. Myers v. Bethlehem Shipbuilding Corp.Supreme Court of the United States · 1938
  2. Federal Communications Commission v. Pottsville Broadcasting Co.Supreme Court of the United States · 1940
  3. Columbia Broadcasting System, Inc. v. United StatesSupreme Court of the United States · 1942
  4. United States v. Uniroyal, Inc.Court of Customs and Patent Appeals · 1982
  5. United States Cane Sugar Refiners' Ass'n v. BlockCourt of Customs and Patent Appeals · 1982

6 more not listed; retrieve them via the Exa API.

3Cited by54 opinions

  1. Miller & Co. v. United StatesCourt of Appeals for the Federal Circuit · 1987
  2. Juice Farms, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1995
  3. National Juice Products Ass'n v. United StatesUnited States Court of International Trade · 1986
  4. Ferrostaal Metals Corp. v. United StatesUnited States Court of International Trade · 1987
  5. American Air Parcel Forwarding Co. v. United StatesUnited States Court of International Trade · 1983

49 more not listed; retrieve them via the Exa API.

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