Legal Opinion
Nissho Iwai American Corp. v. United States
Court of Appeals for the Federal Circuit
Decided December 28, 1992No. 92-1239PublishedCited by 16 opinions
1Opinion of the Court
LOURIE, Circuit Judge.
Nissho Iwai American Corporation (NIAC) appeals from the judgment of the United States Court of International Trade granting the government’s cross-motion for summary judgment and counterclaim on NIAC’s challenge of a valuation determination by the United States Customs Service. Nissho Iwai American Corp. v. United States, 786 F.Supp. 1002 (1992). In granting summary judgment, the trial court held that the transaction value of the imported merchandise at issue, as defined in 19 U.S.C. § 1401a(b)(1) (1988), was properly based on the price of the sale from the middleman to…
2Cases cited9 opinions
- Guess? Incorporated v. The United StatesCourt of Appeals for the Federal Circuit · 1991
- Richard M. Strott v. Edward J. Derwinski, Secretary of Veterans AffairsCourt of Appeals for the Federal Circuit · 1992
- Generra Sportswear Company v. The United StatesCourt of Appeals for the Federal Circuit · 1990
- E.C. McAfee Co. v. United StatesCourt of Appeals for the Federal Circuit · 1988
- Rosenthal-Netter, Inc. v. United StatesUnited States Court of International Trade · 1988
4 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Cias, Inc. v. Alliance Gaming Corp.Court of Appeals for the Federal Circuit · 2007
- Target Stores, Div. of Target Corp. v. United StatesUnited States Court of International Trade · 2007
- United States v. Hitachi America, Ltd.United States Court of International Trade · 1997
- Vwp of America, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1999
- United States v. Pan Pacific Textile Group, Inc.United States Court of International Trade · 2005
11 more not listed; retrieve them via the Exa API.