ABC International Traders, Inc. v. United States

Opinion

Restani, Judge:

This action is before the court on cross-motions for summary judgment made pursuant to USCIT Rule 56 by defendant United States and plaintiff ABC International Traders, Inc. (“ABC”). ABC, an importer of Japanese televisions, contests the United States Customs Service’s (“Customs”) assessment of antidumping duties upon ABC’s merchandise at manufacturer rates, rather than at the estimated *788deposit rates assessed at the time of entry of the merchandise. For the reasons that follow, ABC’s motion for summary judgment is denied and defendant’s is granted.

Facts

The merchandise at…