Nunn Bush Shoe Co. v. United States

OPINION

TSOUCALAS, Judge:

Plaintiffs, Nunn Bush Shoe Company and Weyco Group Inc. (collectively “Nunn Bush”), move for summary judgment pursuant to Rule 56 of the rules of this Court. Plaintiffs maintain that they are so entitled because their entries were liquidated by operation of law at the duty rate asserted at the time of entry. Thus, plaintiffs contend that Customs’ latter liquidation was unlawful and is consequently void.

Defendant, while opposing plaintiffs’ motion, cross moves for summary judgment on grounds that Customs properly liquidated the entries at the rates established pursuant…