Legal Opinion
Heng Ngai Jewelry, Inc. v. United States
United States Court of International Trade
Decided March 24, 2004No. Slip Op. 04-28. Court No. 98-10-03019PublishedCited by 1 opinion
1Opinion of the Court
OPINION
WALLACH, Judge.
I
Preliminary Statement
On February 25, 2004, the court heard oral argument on cross-motions for summary judgment by Plaintiff, Heng Ngai Jewelry, Inc. (“HNJI”), and Defendant, United States Customs Service 1 (“Customs”). Plaintiffs Motion for Summary Adjudication of Issues challenges Customs’ decision to appraise certain shipments of jewelry imported by HNJI using computed value rather that transaction value. Plaintiff claims that Customs erroneously characterized transfers from HNJI’s related supplier, Heng Ngai, Ltd. (“HNHK”), as commission transfers rather than…
2Cases cited12 opinions
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- Robert W. Bradford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- Avia Group International, Inc., (Formerly Pensa, Inc.) v. L.A. Gear California, Inc.Court of Appeals for the Federal Circuit · 1988
- Andrew Gerardo v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1977
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3Cited by1 opinion
- Mazak Corporation v. United StatesUnited States Court of International Trade · 2009