Samsung Electronics America, Inc. v. United States
Court of Appeals for the Federal Circuit
1Opinion of the Court
Opinion for the court filed by Circuit Judge MICHEL. Dissenting opinion filed by Circuit Judge MAYER.
MICHEL, Circuit Judge.
Samsung Electronics America, Inc. (“Samsung”) appeals from the Order of the United States Court of International Trade entered October 26, 1995 in Samsung Electronics America, Inc. v. United States, 904 F.Supp. 1403 (C.I.T. 1995), in which the trade court (a) denied Samsung’s motion for summary judgment on its claims for duty refunds due to the diminution in value of merchandise it imported from its parent corporation, the manufacturer, that contained latent manufacturing…
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