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Appealed from: United States Court of International Trade Chief Judge Gregory W. Carman

Opinion for the court filed by Circuit Judge SCHALL. Dissenting opinion filed by Circuit Judge BRYSON.

Ford Motor Company (“Ford”) appeals the final decision of the United States Court of International Trade that sustained the denial, by the United States Customs Service (“Customs”), of Ford’s protest concerning the liquidation of certain entries of merchandise. Ford Motor Co. v. United States, 116 F. Supp. 2d 1214 (Ct. Int’l Trade 2000) (“Ford II”). In its decision, which followed a trial, the court held that Customs’ three extensions, under 19 U.S.C. � 1504(b), *fn1 of the one-year time period for liquidating the entries under 19 U.S.C. � 1504(a) were legally permissible. The court rejected Ford’s contention that the extensions were unreasonable and that consequently the entries were “deemed liquidated” pursuant to section 1504(a) at the rate of duty asserted by Ford upon entry between December of 1985 and February of 1986, rather than at the rate of duty determined by Customs in December of 1989. Because we conclude that Ford established at trial that Customs’ delay in liquidating the entries was unreasonable, we reverse and remand the case to the Court of International Trade for entry of judgment in favor of Ford.

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