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TIKAL DISTRIBUTING CORP. v. U.S.

Slip Op. 00-24, Court No. 96-11-02580.

93 F.Supp.2d 1269 (2000)

TIKAL DISTRIBUTING CORP., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

February 28, 2000.

Attorney(s) appearing for the Case

Peter S. Herrick, Miami, FL, for plaintiff.

David W. Ogden, Acting Assistant Attorney General, Washington, DC; Joseph I. Liebman, Attorney in Charge, International Trade Field Office, Commercial Litigation Branch, Civil Division, United States Department of Justice, New York City (Barbara M. Epstein); Chi S. Choy, Office of Assistant Chief Counsel, International Trade Litigation, United States Customs Service, New York City, of counsel, for defendant.

OPINION AND ORDER

WATSON, Senior Judge.

[Plaintiff's motion for summary judgment denied; defendant's motions for summary judgment and dismissal granted. Defendant's counterclaim dismissed.]

I.

INTRODUCTION

Plaintiff, Tikal Distributing Corp. ("Tikal"), a footwear importer and distributor, challenges the appraised values of the imported merchandise by the U.S. Customs Service covering seventy-seven entries of footwear at...

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