Volkswagen of America, Inc. v. United States

OPINION

GOLDBERG, Senior Judge.

This matter is before the Court following the Federal Circuit’s remand in Volkswagen of America, Inc. v. United States, 540 F.3d 1324 (Fed.Cir.2008). The narrow issue left before the court is whether repairs made pursuant to federal emissions recalls establish that these defects existed at the time of importation, and in turn, entitle Volkswagen of America, Inc. (“Volkswagen”) to an allowance for the value of these repairs. For the foregoing reasons, we find that Volkswagen is entitled to an allowance for the value of its repairs made in response to federal…