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MONARCH LUGGAGE CO., INC. v. U.S.

Court No. 85-11-01641.

715 F.Supp. 1115 (1989)

MONARCH LUGGAGE CO., INC., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

June 28, 1989.

Attorney(s) appearing for the Case

Grunfeld, Desiderio, Lebowitz & Silverman, Steven P. Florsheim, New York City, for plaintiff.

Stuart E. Schiffer, Acting Asst. Atty. Gen., Washington, D.C., Joseph I. Liebman, Atty. in Charge, Commercial Litigation Branch, Civ. Div., U.S. Dept. of Justice, Kenneth N. Wolf, for defendant.

OPINION

MUSGRAVE, Judge.

BACKGROUND

This action contests the United States Customs Service's (Customs) appraisement of certain entries of various luggage articles imported by plaintiff from Taiwan during the years 1981, 1984, and 1985. The Court has jurisdiction under 28 U.S.C. § 1581(a).

The parties agree that the proper basis of appraisement is Transaction Value, as defined in Section...

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