drawback; or (7) the refusal to reliquidate
an entry for goods
and the refusal to reliquidate an entry under [section] 1520(c) of Title
from China challenged Customs' failure to reliquidate entries of
that Customs, therefore, should reliquidate
those entries at the lower
refusal to reliquidate
was itself a protestable decision.
entitled to an order for Customs to reliquidate entries under this
to pay a claim for drawback; or (7) the refusal to reliquidate an
56) Customs refused, citing the lack of any statutory authority to reliquidate entries even where Commerce discovered errors in its liquidation instructions.
The domestic producers then sought to obtain a court order directing Customs to reliquidate the entries in accordance with the 1998 judgment.
20) Subsequent court decisions applied Zenith to reason that because reviewing courts cannot reliquidate
entries, Customs' liquidation of entries moots the lawsuit.
243) Commerce subsequently submitted a motion to reliquidate
given the new calculations, and the plaintiff challenged this motion on the grounds that the Government "should not benefit from its own wrongdoing.
112) The CIT held that although the broker had made a mistake of fact under [section] 1520(c)(1), Customs was not required to reliquidate
the entries because the error also amounted to an error in the construction of a law.