Audiovox Corp. v. U.S., 85-836

Decision Date14 June 1985
Docket NumberNo. 85-836,85-836
Citation764 F.2d 848
Parties, 3 Fed. Cir. (T) 168 AUDIOVOX CORPORATION, Appellant, v. The UNITED STATES, Appellee. Appeal
CourtU.S. Court of Appeals — Federal Circuit

Steven P. Florsheim, Mandel & Grunfeld, New York City, for appellant. With him on the brief was Robert B. Silverman.

Susan Handler-Menahem, Commercial Litigation Branch, Dept. of Justice, New York City, for appellee. With her on the brief were Richard K. Willard, Acting Asst. Atty. Gen., David M. Cohen, Director, Washington, D.C., and Joseph I. Liebman, Atty. in Charge, Intern. Trade Field Office, New York City.

Before FRIEDMAN, RICH and BENNETT, Circuit Judges.

BENNETT, Circuit Judge.

This is an appeal from the decision of the United States Court of International Trade (DiCarlo, J.), dismissing for lack of jurisdiction the suit of Audiovox Corporation seeking review of the denial by the United States Customs Service of its protest against the reliquidation of entries of FM radio converters at 6 percent ad valorem under item 685.29 of the Tariff Schedule of the United States.

The protest requested that the entries be accorded treatment under the Generalized System of Preferences (GSP), 19 U.S.C. Secs. 2461-2465 (1982), and accordingly liquidated duty free under the same classification. The court found that an earlier protest against liquidation, which had succeeded in obtaining reliquidation at a reduction of the tariff rate, had nevertheless failed to request GSP duty-free treatment. Thus, such treatment had not been sought in a timely manner, and the protest against reliquidation, in contravention of 19 U.S.C. Sec. 1514(d) (1982), raised a "question not involved in such reliquidation," removing the suit from the subject-matter jurisdiction of the Court of International Trade delineated in 28 U.S.C. Sec. 1581 (1982).

Upon our review of the submissions and arguments of the parties, we affirm the dismissal below on the basis of the opinion of Judge DiCarlo. 598 F.Supp. 387 (1984).

AFFIRMED.

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  • Atari Caribe, Inc. v. US
    • United States
    • U.S. Court of International Trade
    • July 14, 1992
    ... ... See Noury Chemical Corp. v. United States, 4 CIT 68, 1982 WL 2245 (1982); Arista Oil Products Co. v. United States, 31 ... had failed to utilize an avenue for effective protest before the Customs Service."); Audiovox Corp. v. United States, 8 CIT 233, 236, 598 F.Supp. 387, 389 (1984) ("To allow an importer to ... ...
  • Philip Morris USA v. US
    • United States
    • U.S. Court of International Trade
    • July 6, 1989
    ...259, 601 F.Supp. 1029 (1984), aff'd, 772 F.2d 874 (1985), Audiovox Corp. v. United States, 8 CIT 233, 598 F.Supp. 387 (1984), aff'd, 764 F.2d 848 (1985), and United States v. Ataka America, Inc., 79 Cust.Ct. 135, C.D. 4724, 550 F.2d 33 (1977), support its argument that 19 U.S.C. § 1514(d) p......
  • Dow Chemical Co. v. United States, Court No. 83-4-00634.
    • United States
    • U.S. Court of International Trade
    • August 19, 1986
    ...or amend placed the claim beyond the scope of judicial review. Other cases cited by defendant are inapposite. In Audiovox Corp. v. United States, 764 F.2d 848 (Fed.Cir.1985), aff'g 8 CIT 233, 598 F.Supp. 387 (1984), plaintiff's first protests did not request duty-free treatment under the Ge......
  • NEC ELECTRONICS USA INC. v. US
    • United States
    • U.S. Court of International Trade
    • March 21, 1989
    ...extend the court's jurisdiction. See, e.g., Audiovox Corp. v. United States, 8 CIT 233, 236, 598 F.Supp. 387, 389 (1984), aff'd, 764 F.2d 848 (Fed.Cir. 1985). Otherwise, the statutory process pursuant to 19 U.S.C. § 1514 would be circumvented. III Jurisdiction via 28 U.S.C. § 1581(a) is pre......
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