United States v. Cherry Hill Textiles, Inc.

112 F.3d 1550 (1997)

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United States v. Cherry Hill Textiles, Inc.

United States Court of Appeals for the Federal Circuit
112 F.3d 1550 (1997)

Facts

Cherry Hill Textiles, Inc. (Cherry Hill) (defendant) imported textile-dyeing machines from Taiwan. At entry, Cherry Hill declared the machines to be duty-free. However, 13 months after entry, the United States Customs Service (customs) (plaintiff) liquidated the entries and assessed duties of approximately $12,000. Customs gave notice of the liquidation to Cherry Hill, and Cherry Hill did not file a protest within the 90-day period established by law. Customs then filed an enforcement action before the United States Court of International Trade seeking payment of the assessed duties, arguing that under 19 U.S.C. § 1514, Cherry Hill’s failure to protest made the liquidation final and conclusive. Cherry Hill argued in response that the “final and conclusive” language of § 1514 applied only to actions brought by importers to recover excess duty deposits, not to enforcement actions. The court agreed with customs and granted summary judgment, and Cherry Hill appealed.

Rule of Law

Issue

Holding and Reasoning (Bryce, J.)

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