Legal Opinion
Kalan, Inc. v. The United States, Defendant/cross-Appellant
Court of Appeals for the Federal Circuit
Decided September 11, 1991No. 91-1117, 91-1163PublishedCited by 18 opinions
1Opinion of the Court
OPINION
MAYER, Circuit Judge.
Kalan, Inc. appeals the judgment of the United States Court of International Trade awarding it interest only from the date of liquidation, rather than from the date of payment, on estimated duties paid at entry and subsequently refunded by the United States Customs Service (Customs). Kalan, Inc. v. United States, 752 F.Supp. 455 (Ct. Int’l Trade 1990) (Kalan II). The United States cross-appeals, contending that refunds of excess estimated duties deposited at entry bear no interest. We agree with the government and reverse.
Background
The facts are simple and…
2Cases cited6 opinions
- Library of Congress v. ShawSupreme Court of the United States · 1986
- Demarest v. ManspeakerSupreme Court of the United States · 1991
- United States v. N. Y. Rayon Importing Co.Supreme Court of the United States · 1947
- Getty Oil Company v. The United StatesCourt of Appeals for the Federal Circuit · 1985
- United States v. Heraeus-Amersil, Inc.Court of Customs and Patent Appeals · 1982
1 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- United States Shoe Corporation v. United StatesCourt of Appeals for the Federal Circuit · 2002
- Marathon Oil Company and Mobile Oil Exploration & Producing Southeast, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2004
- Hartog Foods International, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2002
- Dynacraft Industries, Inc. v. United StatesUnited States Court of International Trade · 2000
- Travenol Laboratories, Inc. v. United StatesUnited States Court of International Trade · 1996
13 more not listed; retrieve them via the Exa API.