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SAMSUNG ELECTRONICS AMERICA, INC. v. U.S.

Slip Op. 95-174. Court No. 91-04-00288.

904 F.Supp. 1403 (1995)

SAMSUNG ELECTRONICS AMERICA, INC., Plaintiff, v. The UNITED STATES, Defendant.

United States Court of International Trade.

October 26, 1995.

Attorney(s) appearing for the Case

Irving A. Mandel, Aventura, FL; Jeffrey H. Pfeffer, Plainview, NY; and Thomas J. Kovarcik, New York City, of counsel, for plaintiff.

Frank W. Hunger, Assistant Attorney General; Joseph I. Liebman, Attorney-in-Charge, International Trade Field Office, Commercial Litigation Branch, United States Department of Justice (Carla Garcia-Benitez); Office of the Assistant Chief Counsel, International Trade Litigation, United States Customs Service (Mark G. Nackman), of counsel, for defendant.

MEMORANDUM and ORDER

GOLDBERG, Judge:

This matter is before the Court on the parties' cross-motions for summary judgment. Plaintiff, Samsung Electronics America, Inc. ("Samsung America"), asserts that the United States Customs Service ("Customs") incorrectly appraised the value of certain imported electronic articles. According to Samsung America, Customs' appraisal failed to account for the presence of latent defects, and the costs incurred to repair...

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