Legal Opinion
United States v. T.J. Manalo, Inc.
United States Court of International Trade
Decided September 11, 2002No. SLIP OP. 02-111; Court 00-07-00372PublishedCited by 8 opinions
1Opinion of the Court
OPINION
RIDGWAY, Judge.
In this action, filed on behalf of the U.S. Customs Service (“Customs”), the Government seeks to recover unpaid customs duties, fees, and accrued pre-liquidation interest totaling $772,995.55 (as well as pre-and post-judgment interest) allegedly owed by Defendant T.J. Manalo, Inc. (“TJM”). The Government’s pending motion for summary judgment asserts that Customs’ liquidation of an entry and assessment of duties are final and conclusive where — as here — the importer failed to file an action in this Court challenging Customs’ denial of its protest.
Jurisdiction lies under…
2Cases cited13 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Mullis v. United States Bankruptcy Court for the District of NevadaCourt of Appeals for the Ninth Circuit · 1987
- Guaranty Trust Co. v. United StatesSupreme Court of the United States · 1938
- Mullis v. United States Bankruptcy Court for the District of NevadaSupreme Court of the United States · 1988
8 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Kahrs International, Inc. v. United StatesUnited States Court of International Trade · 2009
- United States v. New-Form Manufacturing Co.United States Court of International Trade · 2003
- United States v. T.J. Manalo, Inc.United States Court of International Trade · 2009
- Kahrs Int'l, Inc. v. United StatesUnited States Court of International Trade · 2009
- Roche Vitamins, Inc. v. United StatesUnited States Court of International Trade · 2011
3 more not listed; retrieve them via the Exa API.