Legal Opinion
Caterpillar Inc. v. United States
United States Court of International Trade
Decided September 20, 1996No. Slip Op. No. 96-158. Court No. 94-03-00167PublishedCited by 6 opinions
1Opinion of the Court
Opinion
MUSGRAVE, Judge.
Plaintiff Caterpillar Inc. (“Caterpillar”) brings this action to contest the denial by the United States Customs Service (“Customs”) of its protest filed pursuant to section 515 of the Tariff Act of 1930, as amended by 19 U.S.C. § 1515. Caterpillar’s timely filing of the protest and Customs’ subsequent denial thereof affords Caterpillar standing to bring this action. 28 U.S.C. § 2631(a). The Court’s jurisdiction over this matter arises under 28 U.S.C. § 1581(a). The legal issue before the Court is whether separately invoiced VAT amounts remitted to a foreign seller- are…
2Cases cited14 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Pauley v. BethEnergy Mines, Inc.Supreme Court of the United States · 1991
- Murray v. Schooner Charming BetsySupreme Court of the United States · 1804
- Burnet v. GuggenheimSupreme Court of the United States · 1933
9 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Starkey Laboratories, Inc. v. United StatesUnited States Court of International Trade · 2000
- U.S. Steel Group v. United StatesUnited States Court of International Trade · 1998
- Luigi Bormioli Corp., Inc. v. United StatesUnited States Court of International Trade · 2000
- Tikal Distributing Corp. v. United StatesUnited States Court of International Trade · 2000
- Glaxo Wellcome Inc. v. United StatesUnited States Court of International Trade · 2000
1 more not listed; retrieve them via the Exa API.