United States Court of International Trade November 12, 1997, Slip Op. 97-149. Court No. 94-10-00589 (American Permac, Inc. v. United States)

Opinion

CARMAN, Chief Judge.

This matter is before the Court on cross-motions for summary judgment pursuant to U.S. CIT R. 56(a). Plaintiff offers three alternative arguments in support of its contention the entries of dry cleaning machinery from Germany in question became liquidated by operation of law prior to Customs’ liquidation of the entries on April 22, 1994.