United States Federal Circuit

In a suit regarding what duty rate applies to entries that have been "deemed liquidated" by operation of law when the importer of the entries has timely protested the deemed liquidation rate and the Department Commerce has issued a final assessment rate, summary judgment for plaintiff-importer is affirmed where: 1) an importer is not barred from protesting a deemed liquidation under the statutory protest scheme provided to importers; 2) plaintiff had the remedy available under 19 U.S.C. section 1514(a) to protest the deemed liquidation at the duty rates asserted at the time of entry; and 3) the rate of duty that applies to a deemed liquidation under 19 U.S.C. section 1504(d) is the rate of duty that the importer claims on the entry papers and deposits at the time of entry. The matter is remanded to the Court of International trade where there was a material issue of fact regarding whether plaintiff timely protested one entry during one of its protests.

Appellate Information

• Decided 07/27/2007
• Published 07/27/2007

Judges

Court

• United States Federal Circuit

Counsel