Legal Opinion
Castelazo & Associates, A/c Galaxy Tapes v. United States
Court of Appeals for the Federal Circuit
Decided October 7, 1997No. 96-1109PublishedCited by 6 opinions
1Opinion of the Court
ARCHER, Chief Judge.
The United States Customs Service (Customs) appeals the judgment of the United States Court of International Trade, Castelazo & Assocs. v. United States, 896 F.Supp. 1258 (C.I.T. 1995), granting the motion for summary judgment filed by Castelazo & Associates, a/c Galaxy Tapes (Castelazo). Because Castelazo’s protest contesting its liability for interest assessed following liquidation was not timely filed under 28 U.S.C. § 1581(a) (1988), we reverse.
BACKGROUND
Castelazo imported pressure-sensitive plastic tape from Italy during the period of April 23, 1981, to September 10,…
2Cases cited6 opinions
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- New Zealand Lamb Company, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1994
- Guess? Incorporated v. The United StatesCourt of Appeals for the Federal Circuit · 1991
- Timken Co. v. United StatesUnited States Court of International Trade · 1991
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3Cited by6 opinions
- Fujitsu General America, Inc. (Successor-In-Interest to Teknika Electronics Corp.) v. United StatesCourt of Appeals for the Federal Circuit · 2002
- Fujitsu General America, Inc. v. United StatesUnited States Court of International Trade · 2000
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- Alcan Aluminum Corp. v. United StatesUnited States Court of International Trade · 2004
- Alcan Aluminum Corp. v. United StatesUnited States Court of International Trade · 2004
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