United States v. Titan Metals Corp.

Katzmann, Judge:

This case presents a "tangled web" 1 of changing stories and disputed consequences: an importer claims that duties are not owed because the goods fall outside the scope of an antidumping order; then five years after the importation of the merchandise, the importer abandons that argument and newly contends that duties are not owed because the merchandise was "American Goods Returned" and not subject to the order. Could it be said that the importer acted with reasonable care in declining to indicate why merchandise plainly covered by an AD Order was duty-free? Was the importer's…