Legal Opinion
Allied International v. United States
United States Court of International Trade
Decided July 1, 1992No. Court 90-05-00231PublishedCited by 7 opinions
1Opinion of the Court
INTRODUCTION
NEWMAN, Senior Judge:
This action, reassigned to the writer on April 28, 1992, involves a question of novel impression in the administration of the transaction value statute, 19 U.S.C. § 1401a(b).
Specifically, the issue posed is: In determining transaction value did Customs properly disregard the importer's purchase bonus which was contingent or conditional on certain quantity deliveries and payment of the purchase price in 1988 under a preim-portation agreement with the exporter, absent proof that such contingencies had actually occurred prior to the date of entry. The court holds…
2Cases cited10 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- Madison Galleries, Ltd. v. The United StatesCourt of Appeals for the Federal Circuit · 1989
- Moss Manufacturing Co., Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1990
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3Cited by7 opinions
- EOS of North America, Inc. v. United StatesUnited States Court of International Trade · 2013
- Esprit De Corp. v. United StatesUnited States Court of International Trade · 1993
- Mazak Corporation v. United StatesUnited States Court of International Trade · 2009
- Outer Circle Products v. United StatesUnited States Court of International Trade · 2009
- Century Importers, Inc. v. United StatesUnited States Court of International Trade · 1998
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