Legal Opinion

Century Importers, Inc. v. United States

United States Court of International Trade

Decided August 17, 1998No. Slip. Op. 98-119. Court No. 95-02-00177PublishedCited by 3 opinions

1Opinion of the Court

OPINION

RESTANI, Judge.

This action is before the court on crossmo-tions for summary judgment, pursuant to USCIT Rule 56. The court has jurisdiction pursuant to 28 U.S.C. § 1581(a) (1994), as plaintiff challenges denial of its protest of a Customs valuation decision with regard to beer imported from Canada.

FACTS

The merchandise at issue was imported via four entries made in 1993. At the time of entry normal duty rates had been replaced by a 50 percent duty. By virtue of a “Side Letter Agreement,” dated January 14, 1993, the exporter, Molson Brewing Company, agreed to reimburse Miller Brewing…

2Cases cited4 opinions

  1. Generra Sportswear Company v. The United StatesCourt of Appeals for the Federal Circuit · 1990
  2. Moss Manufacturing Co., Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1990
  3. Allied International v. United StatesUnited States Court of International Trade · 1992
  4. Esprit De Corp. v. United StatesUnited States Court of International Trade · 1993

3Cited by3 opinions

  1. Century Importers, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2000
  2. Century Importers, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2000
  3. Ray v. LM General Insurance CompanyDistrict Court, D. Arizona · 2019

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