Eagle Cement Corp. v. United States

Opinion

Restani, Judge:

Plaintiff challenges the decision of the United States Customs Service (“Customs”) to liquidate plaintiffs entries with countervailing duties ahd interest twenty-one months after termination of a *625court-ordered suspension of liquidation, rather than with duties as determined at the time of entry. The issue before the court is whether entries, more than four years old when suspension of liquidation is terminated, are deemed liquidated as entered by operation of law pursuant to 19 U.S.C. § 1504(d)(1988). The dispute is before the court on cross-motions for summary judgment.

F…