Samsung Electronics America, Inc. v. United States
Court of Appeals for the Federal Circuit
1Opinion of the Court
.MICHEL, Circuit Judge.
Samsung Electronics America, Inc. (“Samsung”) appeals from the summary judgment of the United States Court of International Trade in Samsung Electronics America, Inc. v. United States, 35 F.Supp.2d 942 (C.I.T.1999), holding Samsung not entitled to an allowance in the appraised values and refund of duties on entries liquidated by the United States Customs Service (“Customs”) from December 1987 through October 1990. Samsung alleged that the entered merchandise contained latent defects covered by its consumer warranties, and it sought allowances for the repair costs and…
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