Wolff Shoe Co. v. United States

*1039Opinion

TsoüCALAS, Judge:

Plaintiff, Wolff Shoe Co. (“Wolff”), moves pursuant to Rule 56.2 of the Rules of this Court for summary judgment on the ground that there is no genuine issue as to any material facts. Defendant cross-moves for summary judgment seeking an order dismissing this case.

Wolff challenges the assessment by the United States Customs Service (“Customs”) of countervailing duties and the underlying payment of interest on 203 entries of non-rubber footwear imported by Wolff from Spain between the years of 1980 and 1982.

Background

Wolff filed five protests against liquidations of the…