Saab Cars USA, Inc. v. United States

OPINION

GOLDBERG, Senior Judge.

Saab Cars USA, Inc. (“SCUSA”) imports into the United States automobiles from Swedish manufacturer Saab Automobile AB (“Saab Auto”). SCUSA protested the United States Customs Service’s 1 (“Customs”) liquidation of several entries of automobiles that were appraised at transaction value. In the protests, SCU-SA argued that an allowance in value should be granted for defects present in the automobiles at the time of importation. Customs denied SCUSA’s protests.

SCUSA timely appealed Customs’s denial of those protests to the Court of International Trade on January 20,…