United States Federal Circuit

In an action involving a customs duty classification, Court of International Trade ruling that a previous Federal Circuit court classification ruling was not retroactive is reversed where: 1) the ruling in Heartland II was retroactive with respect to entries made before the date the mandate was issued, as the general rule is that judicial decisions are retroactive and no exceptions to the rule applied; and 2) plaintiff's argument that Customs could not lawfully liquidate or reliquidate entries at the Tariff Rate Quota rate during the period between the dates the decision and the mandate were issued is moot, as Customs stated it would not seek to collect the Tariff Rate Quota duties it assessed in its liquidations and reliquidations before the mandate was issued.

Appellate Information

• Decided 06/10/2009
• Published 06/10/2009

Judges

Court

• United States Federal Circuit

Counsel