Four Seasons Produce, Inc. v. United States

Opinion

Eaton, Judge:

Plaintiff, Four Seasons Produce, Inc. (“Four Seasons”), brought this action to contest the appraisement and valuation 1 of its fresh Mexican summer asparagus (“Plaintiffs merchandise”) by the United States Customs Service (“Customs”). Plaintiff challenges Customs’ construction of the phrase “at or about the time” found in section 402 of the Trade Act of 1930, as amended, 19 U.S.C. § 1401a (1994) (“section 1401a” or “Act”), as it relates to the method Customs used to value Plaintiffs merchandise. The matter is before the court on cross-motions for summary judgment. The…