Xerox Corp. v. United States

OPINION

BARZILAY, Judge.

I. Introduction

This case is before the court on cross-motions for summary judgment. Plaintiff (“Xerox”), a domestic importer, challenges Defendant’s (“Customs” or “Government”) denial of its petition to reliquidate twelve entries of Xerox merchandise under 19 U.S.C. § ^(XcXlXlQQJ). 1 Defendant moves for summary judgment, alleging that Plaintiffs incorrect entry of the merchandise was a “mistake of law,” which is not remediable under § 1520(c)(1), as the entry-writer was mistaken as to the correct classification of the merchandise, but knew the nature and capabilities of…