Capella Sales & Services Ltd. v. United States

OPINION

Pogue, Senior Judge:

In this action, Capella Sales & Services Ltd. (“Plaintiff’ or “Capella”) 1 again 2 challenges the assessment of countervailing duties (“CVD”), at the rate of 374.15 percent ad valorem, on four of its entries of aluminum extrusions from the PRC. The U.S. Department of Commercé (“Defendant” or “Commerce”) assessed these duties by applying the all-others rate calculated in Aluminum Extrusions from the [PRC], 76 Fed. Reg. 18,521 (Dep’t Commerce Apr. 4, 2011) (final affirmative countervailing duty determination) (“Final CVD Determination”), rather than the (lower)…