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AMERICAN PERMAC, INC. v. U.S.

Slip Op. 97-149. Court No. 94-10-00589.

984 F.Supp. 621 (1997)

AMERICAN PERMAC, INC., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

November 12, 1997.

Attorney(s) appearing for the Case

Barnes, Richardson & Colburn (Rufus E. Jarman, Jr. and Alan Goggins), New York City, for plaintiff.

Frank W. Hunger, Assistant Attorney General of the United States; Joseph I. Liebman, Attorney in Charge, International Trade Field Office, Civil Division, United States Department of Justice (James A. Curley), Edward N. Maurer, Office of the Assistant Chief Counsel, International Trade Litigation, United States Customs Service, of Counsel, for defendant.

OPINION

CARMAN, Chief Judge.

This matter is before the Court on cross-motions for summary judgment pursuant to U.S. CIT R. 56(a). Plaintiff offers three alternative arguments in support of its contention the entries of dry cleaning machinery from Germany in question became liquidated by operation of law prior to Customs' liquidation of the entries on April 22, 1994. Plaintiff asserts the entries became liquidated by operation of law "as entered", at the...

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