Ford Motor Co. v. United States
United States Court of International Trade
1Opinion of the Court
Opinion
CARMAN, Judge:
Plaintiff Ford Motor Company (“Ford” or “Plaintiff’) brought this action asking the Court to declare that ten entries (“Entries” or “Subject Entries”) of Jaguar brand vehicles imported from the United Kingdom are deemed liquidated by operation of law, and that Ford is entitled to duty refunds on these entries from U.S. Customs and Border Protection (“CBP”). (Second Amended Compl. for Declaratory And Injunctive Relief (“2d Am. Compl.”) 1-2.) Defendants (collectively, the “United States”) moved to dismiss this case, asserting that for certain entries the statute of…
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