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VOLKSWAGEN OF AMERICA, INC. v. U.S.

Slip Op. 07-47, Court No. 96-01-00132.

484 F.Supp.2d 1314 (2007)

VOLKSWAGEN OF AMERICA, INC., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

March 28, 2007.

Attorney(s) appearing for the Case

Law Offices of Thomas J. Kovarcik (Thomas J. Kovarcik), New York City, for Plaintiff Volkswagen of America, Inc.

Peter D. Keisler, Assistant Attorney General; Barbara S. Williams, Attorney in Charge, International Trade Field Office, Commercial Litigation Branch, Civil Division, U.S. Department of Justice; Yelena Slepak, Office of Assistant Chief Counsel, International Trade Litigation, U.S. Customs and Border Protection, Of Counsel, for Defendant United States.

OPINION

GOLDBERG, Senior Judge.

In this case, Plaintiff Volkswagen of America, Inc., ("Volkswagen") seeks an allowance against import duties for the value of imported automobiles that were allegedly defective at the time of importation. The United States Customs Service1 ("Customs") liquidated the entries without an allowance in the appraised value of the merchandise. Customs denied Volkswagen's protests, and Volkswagen...

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