Legal Opinion
Mitsui & Co. (U.S.A.), Inc. v. United States
United States Court of International Trade
Decided February 16, 1995No. Court No. 93-06-00325PublishedCited by 1 opinion
1Opinion of the Court
Opinion
Carman, Judge:
Plaintiff moves for summary judgment and an order directing Customs to reliquidate the entries at .issue and to refund all antidumping duties paid plus interest. Defendant cross-moves for summary judgment claiming there are no material issues of fact to be tried and this case should be dismissed. This Court has jurisdiction pursuant to 28 U.S.C. § 1581(a) (1988).
Background
The two entries at issue, 78-238247-0 and 79-212603-0, were entered through the port of New Orleans on July 7, 1978, and December 14, 1978, respectively. Both entries consisted of shipments subject to a…
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