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MERCK, SHARP & DOHME INTL. v. U.S.

Slip Op. 96-20. Court No. 89-01-00034.

915 F.Supp. 405 (1996)

MERCK, SHARP & DOHME INTL., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

January 19, 1996.

Attorney(s) appearing for the Case

Barnes, Richardson & Colburn, New York City (Sandra Liss Friedman, Alan Goggins, and Frederic D. Van Arnam, Jr.), for plaintiff.

Frank W. Hunger, Assistant Attorney General; Joseph I. Liebman, Attorney-in-Charge, International Trade Field Office, Commercial Litigation Branch, Civil Division, United States Department of Justice (Mark S. Sochaczewsky); Office of the Assistant Chief Counsel, International Trade Litigation, United States Customs Service (Sheryl A. French), Washington, DC, of counsel, for defendant.

OPINION

GOLDBERG, Judge:

This matter is before the Court following trial de novo. In this action, Merck, Sharp & Dohme International ("Merck") claims that the United States Customs Service ("Customs") improperly appraised Indocin SR ("Indocin"), a drug which Merck imported from an affiliated corporation in Holland. More specifically, Merck claims that Customs improperly appraised the value of an assist, indomethacin, which Merck produced...

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