34 Ct. Int'l Trade 1495
Ct. Intl. Trade2010Background
- FAG Holding challenges Customs liquidations of two entries under 19 U.S.C. §1514 and §1504(d).
- Entries were imported from Canada on April 20–21, 1992 under the antidumping order (Order).
- Goods were released under a special permit for immediate delivery; entry summaries were filed May 4–5, 1992.
- Customs liquidated the entries on December 21, 2001 at 25.62% ad valorem duty after protest denied March 28, 2006.
- FAG timely filed a summons September 25, 2006 seeking reliquidation on the theory of deemed liquidation under §1504(d).
- Defendant moved to dismiss for failure to state a claim, arguing wrong entry-date and that liquidations occurred before deemed-liquidation would have.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| What was the correct date of entry for the entries? | Date of entry = April 20–21, 1992. | Date of entry = May 4–5, 1992 for immediate delivery. | Date of entry = May 4–5, 1992; April 20–21 not controlling. |
| Does immediate delivery affect the six-month liquidation window under §1504(d)? | 91–92 Review suspended liquidation; 1998 notice started six-month clock. | 93/92-93 Review controls; window runs from termination of suspension under that period. | Controlling period is 92–93 Review; six-month period calculated accordingly. |
| Did Customs liquidate within the six-month window under §1504(d)? | Liquidation occurred after deemed liquidation date, voiding the 2001 liquidation. | Liquidation occurred within the applicable window. | Entries were timely liquidated; §1504(d) not violated. |
| Are the complaints sufficiently plausible under Iqbal/Twombly to survive dismissal? | Facts support plausibility of deemed liquidation. | Pleadings rely on legal conclusions; not plausible. | Complaint dismissed for lack of plausibility. |
Key Cases Cited
- Fujitsu Gen. Am., Inc. v. United States, 283 F.3d 1364 (Fed.Cir.2002) (needed elements for liquidation-by-operation-of-law claim)
- Twombly v. Bell Atl. Corp., 550 U.S. 544 (U.S. Supreme Court 2007) (pleading plausibility standard)
- Ashcroft v. Iqbal, 556 U.S. 662 (U.S. Supreme Court 2009) (plausibility framework applied to pleadings)
- Totes-Isotoner Corp. v. United States, 569 F.Supp.2d 1315 (CIT 2008) (dismissal for lack of plausible claim under Iqbal/Twombly)
- International Custom Prods., Inc. v. United States, 549 F.Supp.2d 1384 (CIT 2008) (consideration of documents integral to claim in motion to dismiss)
- SKF USA, Inc. v. INA Walzlager Schaeffler KG, 180 F.3d 1370 (Fed.Cir.1999) (affects treatment of administrative reviews and deeming liquidations)