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 Hello Follow by Email subscribers. I am told that the FeedBurner service is going into maintenance mode soon. It appears it will stop sending emails of this glorious feed. I will look for another solution. In the meantime, the easiest way to see new posts is to follow me on Twitter @customslawblog. I almost always let the world know of new posts there. 

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CAFC Decision in Double Invoicing Case

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Target on Finality

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In the last post , about the Federal Circuit’s very important decision on due process and allegations of evasion of antidumping duties, I made a snarky, offhand comment that the government believes “liquidation is magic.” That was in the context of the government arguing that Customs’ liquidation of entries mooted an appeal, thereby taking away the importer’s right to further judicial review. I said that knowing full well that I still needed to write this post summarizing Target Corp. v. United States in which Target made what I want to be a valid and righteous argument that Customs’ improper liquidation of entries at a favorable rate of antidumping duty prevents the Court of International Trade from ordering Customs to collect the legally applicable duties. But it turns out that while liquidation is an important legal step, in at least one unusual circumstance it is not sufficiently powerful to overcome the full force of an Article III court. Understanding this case requires a lot
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