Shinyei Corp. of America v. United States

OPINION

TSOUCALAS, Senior Judge.

This matter comes before the Court pursuant to the decision of the Court of Appeals for the Federal Circuit (“CAFC”) in Shinyei Corp. of Am. v. United States, (“Shinyei CAFC’) 355 F.3d 1297 (Fed.Cir.2004), and the CAFC mandate of March 12, 2004, reversing and remanding the judgment of this Court in Shinyei Corp. of Am. v. United States, (“Shinyei CIT”) 27 CIT 305, 248 F.Supp.2d 1350 (2003). The CAFC held that this Court erred in granting Defendant’s motion to dismiss the action pursuant to USCIT R. 12(b)(1). Accordingly, the parties proceeded on the merits of…