Michelin Tire Corp. v. United States

WATSON, Judge:

This matter is before the court on defendant’s motion for summary judgment.

Plaintiff commenced this action pursuant to 28 U.S.C. § 2632 to contest the denial of its administrative protest against the assessment of countervailing duties on tires it had imported from Canada. The levy of that additional duty was made pursuant to Section 303 of the Tariff Act of 1930. 1 In general terms, the involved statute requires the assessment of additional duty when a bounty or grant is bestowed on the manufacture, production or export of an imported article.

In the motion for summary judgment…