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THERMACOTE WELCO CO. v. U.S.

SLIP OP. 03-3. Court No. 93-08-00431.

246 F.Supp.2d 1327 (2003)

THERMACOTE WELCO COMPANY, Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

January 7, 2003.

Attorney(s) appearing for the Case

Wigman, Cohen, Leitner & Myers, P.C. (Edward J. Farrell) for the plaintiff.

Robert D. McCallum, Jr., Assistant Attorney General; John J. Mahon, Acting Attorney in Charge, International Trade Field Office, Commercial Litigation Branch, Civil Division, U.S. Department of Justice (James A. Curley); and Office of Assistant Chief Counsel, International Trade Litigation, U.S. Customs Service (Chi S. Choy), for the defendant, of counsel.

Opinion

AQUILINO, Judge.

In this action, the plaintiff importer seeks relief from denial by the U.S. Customs Service of a request for refund of duties voluntarily deposited to the extent those deposits proved to be in excess of its liability therefor, as determined by the International Trade Administration, U.S. Department of Commerce ("ITA").

I

Following joinder of issue, the parties have interposed cross-motions for summary judgment...

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