Merck, Sharp & Dohme Intl. v. United States

OPINION

Goldberg, Judge:

This matter is before the Court following trial de novo. In this action, Merck, Sharp & Dohme International (“Merck”) claims that the United States Customs Service (“Customs”) improperly appraised Indocin SR (“Indocin”), a drug which Merck imported from an affiliated corporation in Holland. More specifically, Merck claims that Customs improperly appraised the value of an assist, indometha-cin, which Merck produced and provided free of charge to its Holland affiliate. The Court exercises its jurisdiction pursuant to 28 U.S.C. § 1581(a) (1988), and upon review ofthe…