Sunderland of Scotland, Inc. v. United States

Opinion

Musgrave, Judge:

Before the Court are Rule 56 cross-motions for summary judgment on whether there is a cognizable mistake of fact, clerical error, or inadvertence in entry of “pullover” garments for which reliquidation under 19 U.S.C. § 1520(c)(1) is appropriate. The plaintiff invoked jurisdiction under 28 U.S.C. § 1581(a) to commence this action, however that properly depends on whether its claim is colorable. See NEC Electronics U.S.A., Inc. v. United States, 13 CIT 214, 709 F. Supp. 1171 (1989); Computime, Inc. v. United States, 9 CIT 553, 622 F. Supp. 1083 (1985). Accordingly, the…