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PEUGEOT MOTORS OF AMERICA v. UNITED STATES

Court No. 80-9-01400.

595 F.Supp. 1154 (1984)

PEUGEOT MOTORS OF AMERICA, INC., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

September 13, 1984.

Attorney(s) appearing for the Case

Paul, Weiss, Rifkind, Wharton & Garrison, New York City (Lewis R. Clayton, New York City, on the briefs; Steven B. Rosenfeld and Lee J. Dobkin, New York City, of counsel; and Alan S. Hays, New York City), for plaintiff.

Richard K. Willard, Acting Asst. Atty. Gen., David M. Cohen, Director, Commercial Litigation Branch, Washington, D.C. (A. David Lafer, Francis J. Sailer, New York City, on the brief; Edward N. Maurer, Washington, D.C., of counsel), for defendant.

FORD, Judge:

This action contests Customs' appraisal of plaintiff's automobiles for the model year 1974. Entries were made at New York, Norfolk, Portland and Los Angeles. The automobiles are included in the "Final List", T.D. 54521, and were appraised on the basis of cost of production (COP) pursuant to section 402a(f) of the Tariff Act of 1930, as amended, 19 U.S.C. § 1402(f).1 There...

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