All Channel Products v. The United States

CLEVENGER, Circuit Judge.

All Channel Products appeals the judgment of the United States Court of International Trade dismissing All Channel’s complaint which sought reliquidation of an entry covering television antennae parts manufactured in Japan. All Channel Prods. v. United States, 787 F.Supp. 1457 (Ct. Int’l Trade 1992).

The only issue before the Court of International Trade was whether the transaction value of the imported merchandise, upon which duty is assessed, excludes an amount incurred for foreign inland freight charges.

The pertinent statute, 19 U.S.C. § 1401a(b) (1988), reads in…