Legal Opinion

Brother International Corp. v. United States

United States Court of International Trade

Decided January 2, 2003No. SLIP OP. 03-01; Court 00-04-00177PublishedCited by 4 opinions

1Opinion of the Court

OPINION

BARZILAY, Judge.

I. INTRODUCTION

On November 25, 2002, the court heard oral argument in this case to consider Defendant’s motion to dismiss for • lack of jurisdiction under 28 U.S.C. § 1581(a)(1999). 1 At the conclusion of oral argument, the court ruled from the bench denying Defendant’s motion. This opinion elaborates on the bench ruling.

Plaintiff in this case, Brother International Corporation (“Brother”), filed a complaint on April 18, 2000, arguing that the United States Customs Service (“Customs”) improperly refused to allow Brother to offset its underpayments of duties against its…

2Cases cited15 opinions

  1. Nelson J. Elliott v. Samuel SwartwoutSupreme Court of the United States · 1836
  2. United States v. G. Falk & BrotherSupreme Court of the United States · 1907
  3. Trayco, Incorporated v. The United StatesCourt of Appeals for the Federal Circuit · 1993
  4. Syva Co. v. United StatesUnited States Court of International Trade · 1988
  5. Carlingswitch v. United StatesCourt of Customs and Patent Appeals · 1981

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3Cited by4 opinions

  1. United States v. Rockwell Automation Inc.United States Court of International Trade · 2006
  2. Hartford Fire Insurance Co. v. United StatesUnited States Court of International Trade · 2017
  3. Otter Products, LLC v. United StatesUnited States Court of International Trade · 2015
  4. Brother International Corp. v. United StatesUnited States Court of International Trade · 2003

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