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UNIVERSAL COOPERATIVES, INC. v. U.S.

No. 88-08-00648.

715 F.Supp. 1113 (1989)

UNIVERSAL COOPERATIVES, INC., Plaintiff, v. The UNITED STATES, Defendant.

United States Court of International Trade.

June 27, 1989.

Attorney(s) appearing for the Case

Johnson, Killen, Thibodeau & Seiler, Thomas R. Thibodeau, Duluth, Minn., for plaintiff.

Stuart E. Schiffer, Acting Asst. Atty. Gen., Washington, D.C., Joseph I. Liebman, Atty.-in-Charge, Intern. Trade Field Office, Nancy M. Frieden, Dept. of Justice, Civ. Div., Commercial Litigation Branch, New York City, for defendant.

WATSON, Judge:

This case raises the question of whether the importer, having failed to file a protest in time to prevent the tariff treatment of its merchandise from becoming final under Section 514 of the Tariff Act of 1930, can take advantage of the more generous time period allowed by Section 520(c) of said Act, 19 U.S.C. § 1520(c) and obtain relief by characterizing the adverse tariff treatment as arising from a "mistake of fact" by the Customs Service.<...

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