Quimbee logo
DMCA.com Protection Status

Century Importers, Inc. v. United States

205 F.3d 1308 (2000)

Case BriefRelatedOptions
From our private database of 26,900+ case briefs...

Century Importers, Inc. v. United States

United States Court of Appeals for the Federal Circuit

205 F.3d 1308 (2000)

Facts

Century Importers, Inc. (Century) (plaintiff) entered an agreement with Molson Breweries of Toronto, Canada (Molson) to import beer into the United States. During negotiations, a trade dispute caused the United States to impose a duty of 50 percent of the value of the imported beer. Molson agreed to reimburse Century for the import duties. When the beer was imported, the United States Customs and Border Protection (Customs) (defendant) imposed the 50 percent duty based on the invoice price of the beer, and Molson later reimbursed Century for the amount of duties paid. The invoice provided to Customs showing the price of the beer did not indicate the agreed-upon reimbursement for duties. Century sued in the Court of International Trade for a partial refund of duties paid, arguing that the price of the beer was not the invoice price but was rather the invoice price minus the reimbursement for the duties. Customs argued that a reduction in price after import that was not indicated on the invoice as a reimbursement for duties was, in fact, a rebate. Therefore, the reduction was properly ignored when Customs determined the price of the beer. The Court of International Trade granted Century’s motion for summary judgment and denied Customs’s motion for summary judgment, holding that the reimbursement for duties should have been subtracted from the price of the beer. Customs appealed to the United States Court of Appeals for the Federal Circuit.

Rule of Law

Issue

Holding and Reasoning (Rader, J.)

What to do next…

  1. Unlock this case brief with a free (no-commitment) trial membership of Quimbee.

    You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 540,000 law students since 2011. Some law schools—such as Yale, Berkeley, and Northwestern—even subscribe directly to Quimbee for all their law students.

    Unlock this case briefRead our student testimonials
  2. Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.

    Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students.

    Learn about our approachRead more about Quimbee

Here's why 540,000 law students have relied on our case briefs:

  • Written by law professors and practitioners, not other law students. 26,900 briefs, keyed to 983 casebooks. Top-notch customer support.
  • The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
  • Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
  • Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.

Access this case brief for FREE

With a 7-day free trial membership
Here's why 540,000 law students have relied on our case briefs:
  • Reliable - written by law professors and practitioners, not other law students
  • The right length and amount of information - includes the facts, issue, rule of law, holding and reasoning, and any concurrences and dissents
  • Access in your class - works on your mobile and tablet
  • 26,900 briefs - keyed to 983 casebooks
  • Uniform format for every case brief
  • Written in plain English - not in legalese and not just repeating the court's language
  • Massive library of related video lessons - and practice questions
  • Top-notch customer support

Access this case brief for FREE

With a 7-day free trial membership