United States Federal Circuit

Customs' delay in pursuing fraud investigation and in liquidating plaintiff's merchandise entries was not reasonable, so that liquidation of entries at issue was not properly extended under 19 U.S.C. section 1504(b)(1), and entries must be deemed liquidated under section 1504(a); decision of the Court of International Trade reversed.

Appellate Information

• Decided 04/12/2002
• Published 04/12/2002

Judges

• Before RADER, SCHALL, and BRYSON, Circuit Judges.

Court

• United States Federal Circuit

Counsel

• For Appellant:
  
• Charles J. Cooper,Cooper, Carvin & Rosenthal, PLLC, of Washington, DC, argued for plaintiff-appellant.   With him on the brief was David H. Thompson.   Of counsel on the brief were Steven H. Becker, Paul A. Horowitz, and Scott D. Shauf, Coudert Brothers, of New York, NY. With them on the brief was Paul Vandevert, Ford Motor Company, of Dearborn, MI.


• For Appellees:
  
• Amy M. Rubin, Attorney, Civil Division, Commercial Litigation Branch, Department of Justice, of Washington, DC, argued for defendant-appellee.   With her on the brief were Stuart E. Schiffer, Deputy Assistant Attorney General, and David M. Cohen, Director.   Of counsel on the brief was Sheryl A. French, General Attorney, Office of Assistant Chief Counsel, United States Customs Service, of New York, NY.