Legal Opinion
Nissho Iwai American Corp. v. United States
United States Court of International Trade
Decided February 28, 1992No. Court 86-11-01439PublishedCited by 3 opinions
1Opinion of the Court
AMENDED OPINION AND ORDER
MUSGRAVE, Judge.
I. INTRODUCTION
Plaintiff Nissho Iwai American Corporation (“Nissho American” or “NIAC”) moves for summary judgment for reliquidation of certain entries of 205 R-62 subway cars imported from Japan for use in the New York City subway system. The government cross-moves for summary judgment. This opinion amends and replaces Slip Opinion 91-114, issued December 20, 1991.
The parties agree that the R-62 subway cars should be appraised according to their transaction value, as defined in 19 U.S.C. § 1401a(b)(l). 1 The dispute arises over whether to value the…
2Cases cited11 opinions
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- Warrior Tombigbee Transportation Company, Inc. v. M/v Nan Fung Etc., John K. Irish, Inc.Court of Appeals for the Eleventh Circuit · 1983
- Mitsui Foods, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1989
- Texas State Commission for the Blind and State of Texas v. The United StatesCourt of Appeals for the Federal Circuit · 1986
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3Cited by3 opinions
- Nissho Iwai American Corp. v. United StatesCourt of Appeals for the Federal Circuit · 1992
- VWP of America, Inc. v. United StatesUnited States Court of International Trade · 2001
- VWP of America, Inc. v. United StatesUnited States Court of International Trade · 2003