United States Federal Circuit

The final decision of the U.S. Court of International Trade finding defendant liable for duties, taxes, and fees for certain entries of wearing apparel from China is affirmed, where: 1) the Court of International Trade properly concluded that, where merchandise is entered and transported in-bond for exportation, the bonded carrier may be required to provide evidence of delivery, even where the bonded carrier otherwise submits a properly receipted Customs Form 7512; and 2) the Court of International Trade properly weighed all the evidence presented at trial in holding that, although there was "no direct evidence as to the whereabouts of the subject merchandise," the United States presented enough evidence to establish by a preponderance of the evidence that the merchandise is "missing."

Appellate Information

• Decided 07/28/2014
• Published 07/28/2014

Judges

• REYNA

Court

• United States Federal Circuit

Counsel