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PEERLESS CLOTHING INTERN., INC. v. U.S.

Slip Op. 09-4. Court No. 03-00537.

602 F.Supp.2d 1309 (2009)

PEERLESS CLOTHING INTERNATIONAL, INC., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

January 13, 2009.

Attorney(s) appearing for the Case

Sandler, Travis & Rosenberg, P.A. (Arthur K. Purcell), New York, NY, for Plaintiff Peerless Clothing International, Inc.

Gregory G. Katsas, Assistant Attorney General; Barbara S. Williams, Attorney in Charge, International Trade Field Office, Commercial Litigation Branch, Civil Division, U.S. Department of Justice (Edward F. Kenny); and Chi S. Choy, Office of the Assistant Chief Counsel, U.S. Customs and Border Protection, of Counsel, for Defendant United States.

OPINION

WALLACH, Judge.

I

INTRODUCTION

Plaintiff Peerless Clothing International, Inc. ("Peerless USA") contests the appraisement and assessment of certain duties by Defendant United States Bureau of Customs and Border Protection ("Customs") on garments imported into the United States, and seeks a refund of all challenged duties that were paid. Peerless USA claims that Customs violated: (1) 19 U.S.C. § 1625(c) by modifying...

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