The parties then engage in discovery to completely expose the pertinent facts. Following discovery, the parties may ask the court to rule on the question of law or may submit the case for trial before a judge. The losing party in the CIT may appeal the decision to the U.S. Court of Appeals for the Federal Circuit in Washington, D.C. and, if necessary, from there to the United States Supreme Court. There are a number of reasons for this including the perceived expense of litigation, a general reluctance on the part of some importers to be seen suing the U.S. government and the incorrect notion that whatever Customs says will ultimately prevail. Despite these concerns, importers asserting a well reasoned position that is supported by facts and the law should make a serious analysis of the benefits of success versus the possible costs of litigation.
Importers can be and often are successful in court.
This article should not be considered legal advice which can only be provided from a full understanding of specific facts. All copy and images.