Xerox Corp. v. United States

Slip Op. 00 - 133 UNITED STATES COURT OF INTERNATIONAL TRADE - - - - - - - - - - - - - - - - - - -x XEROX CORPORATION, : Plaintiff, : v. : Court No. 97-03-00435 : UNITED STATES, : Defendant. : - - - - - - - - - - - - - - - - - - -x Memorandum & Order [Defendant's motion to dismiss complaint for recovery of liquidated antidumping duties granted.] Decided: October 19, 2000 Neville, Peterson & Williams (John M. Peterson, George W. Thompson and Curtis W. Knauss) for the plaintiff. David W. Ogden, Assistant Attorney General; Joseph I. Lieb- man, Attorney in Charge, International Trade Field Office, Com- merical Litigation Branch, Civil Division, U.S. Department of Justice (James A. Curley); and Office of Assistant Chief Counsel, U.S. Customs Service (George Brieger), of counsel, for the de- fendant. AQUILINO, Judge: Some five years after publication of the Antidumping Duty Order of Sales at Less Than Fair Value; Industrial Belts and Components and Parts Thereof, Whether Cured or Uncured, From Japan, 54 Fed.Reg. 25,314 (June 14, 1989), by the International Trade Administration, U.S. Department of Com- merce ("ITA"), Inv. No. A-588-807, goods from Japan entered the port of Rochester, New York, consigned to the Xerox Corporation, Court No. 97-03-00435 Page 2 Nos. 818-0183467-2 (Sept. 22, 1994) and 818-0187011-4 (April 14, 1995). The entry summary of each, executed by the customhouse broker on Customs Form 7501, included specific reference to the aforesaid antidumping-duty order, with the rate thereunder stated to be 93.16 percent ad valorem. Duties at that rate and the other imposts upon importation were liquidated by Customs for both en- tries on June 7, 1996. Xerox thereupon challenged the payment of the anti- dumping duties via timely formal protest, lodged with the Ser- vice pursuant to 19 U.S.C. §1514 and 19 C.F.R. Part 174 (1996), which was denied by Customs on the stated ground of "no support- ing documentation". This action ensued with the filing and ser- vice of a summons and complaint. In the latter, the plaintiff pleads, among other things: 5. The merchandise which is the subject of this action consists of certain rubber and plas- tic feed belts which are used in the manufacture of photocopiers. . . . 6. The belts . . . are products of Japan. 7. The belts . . . are used to carry paper across the light-platen or digital scanner platen of a photocopier machine or digital multifunction printer. 8. The belts . . . are not used in the trans- mission of power. 9. The belts involved in this action are not reinforced with textile or other materials. * * * 16. As the imported belts which are the sub- ject of this action are not used in power trans- Court No. 97-03-00435 Page 3 mission, and do not contain textile fiber (includ- ing glass fiber) or steel wire, cord or strand, they are not within the scope of the antidumping duty order against Industrial Belts from Japan . Whereupon, the court is requested to order reliquidation of the entries with refund of the allegedly-inapposite antidumping du- ties. I Jurisdiction is pleaded under 28 U.S.C. §1581(a), which the defendant now challenges in a motion to dismiss pursuant to CIT Rule 12(b)(1). Its gravamen is that plaintiff's merchandise called into question the precise scope of the antidumping-duty order, which subject matter Congress has made the responsibility of Commerce, not Customs. And pursuant thereto, the ITA has and has had regulations, e.g., 19 C.F.R. §353.29(b) (1995), enabling importers like Xerox to file applications to determine whether particular products are within the purview of existing antidump- ing-duty orders. 1 Also, Congress has provided for judicial re- view of such determinations per 19 U.S.C. §1516a(a)(2)(A)(ii) and (B)(vi) and 28 U.S.C. §1581(c) (1995). Given this approach, and the fact that Xerox did not follow it, the defendant takes the position that this court has no jurisdiction to grant any relief -- pursuant to section 1581(a) or otherwise. 1 Subsection (j) of that cited regulation provided for sus- pension of liquidation during the pendency of an ITA scope in- quiry. Court No. 97-03-00435 Page 4 The plaintiff responds that the antidumping-duty order at bar is clear on its face, that the goods at issue just as clearly are not within its scope, and thus that Customs simply erred in carrying out its ministerial duty to ad- minister the order as published by the Commerce Department. In contrast to the situation present- ed in Sandvik, Inc. v. United States , 164 F.3d 596 (Fed.Cir. 1998), the case around which defendant's motion to dismiss is constructed, this action does not involve interpretation or clarification of the scope of the antidumping duty order; it merely in- volves a challenge to Customs' findings of fact, and the application of those facts to an order whose scope is clear and undisputed. 2 However sound plaintiff's factual averments may be, they are not necessarily dispositive of its current predicament. To begin with, when a motion is made pursuant to CIT Rule 12(b)- (1), which denies or controverts the pleader's allegations of jurisdiction, . . . the movant is deemed to be challenging the factual basis for the court's subject matter jurisdiction. . . . In such a case, the allegations in the complaint are not controlling, . . . and only uncontroverted factu- al allegations are accepted as true for purposes of the motion. Cedars-Sinai Med. Ctr. v. Watkins , 11 F.3d 1573, 1583 (Fed.Cir. 1993) (citations omitted), cert. denied, 512 U.S. 1235 (1994). Moreover, in the opinion relied upon by the defendant and re- ferred to by the plaintiff, supra, the court of appeals affirmed 2 Plaintiff's Response to Defendant's Motion to Dismiss, p. 2 (emphasis in original). The quality of this written response obviates any need to grant plaintiff's motion for oral argument, which is therefore hereby denied. Court No. 97-03-00435 Page 5 decisions of the Court of International Trade which granted government motions to dismiss for lack of subject-matter juris- diction over actions seeking refunds from Customs for allegedly- unwarranted exactions of antidumping duties. See Fujitsu Ten Corp. of America v. United States , 21 CIT 104, 957 F.Supp. 245 (1997), and Sandvik Steel Co. v. United States , 21 CIT 140, 957 F.Supp. 276 (1997), aff'd sub nom. Sandvik Steel Co. v. United States, 164 F.3d 596 (Fed.Cir. 1998). The circuit court held that the detailed scope determination procedures that Com- merce has provided constitute precisely the kind of administrative remedy that must be exhausted before a party may litigate the validity of the administrative action. Applying the exhaustion doctrine in the present situation "serves the twin purposes [of the doctrine] of protecting administrative agency authority and promoting judicial efficiency." 164 F.3d at 599-600, quoting McCarthy v. Madigan, 503 U.S. 140, 145 (1992). Both CIT decisions were published before this action commenced. In Fujitsu as apparently herein, Customs concluded that an antidumping-duty order covered certain imports, and en- tries were liquidated to include the duties prescribed by that order. The importer protested those liquidations with the Ser- vice, but also filed a request with the ITA for a formal ruling as to the scope of its order. While that ruling ultimately prov- ed favorable to the importer, the ITA nonetheless recommended Court No. 97-03-00435 Page 6 that Customs deny the protests with respect to all entries that had been liquidated prior to the ruling request. Whereupon suit was brought against both agencies. Again in Sandvik, the Service concluded that an antidumping-duty order covered certain imports and acted accordingly, liquidating entries and collecting anti- dumping duties thereby. The importer filed a protest, which Cus- toms denied, and its court action ensued, alleging jurisdiction pursuant to 28 U.S.C. §1581(a) or (i). Here, the plaintiff attempts to distinguish this action on the facts, but to little avail. As the court of appeals point- ed out in Sandvik, although cases may be factually different, such difference is immaterial. The basic principle applied in Nichimen and Mitsubishi is equally applicable to the present case: that, as stated in Nichi- men, the statute "exclude[s] antidumping deter- minations from the matters that can be protested to Customs." 164 F.3d at 602, referring to Mitsubishi Elec. of America, Inc. v. United States, 44 F.3d 973 (Fed.Cir. 1994), and quoting Ni- chimen America, Inc. v. United States , 938 F.2d 1286, 1290 (Fed. Cir. 1991). Indeed, what the plaintiff would in effect now have is a judicial determination ab initio of the scope of the ITA's order, but Congress has not authorized such an approach for this court any more than it has for the Customs Service. Court No. 97-03-00435 Page 7 II Hence, defendant's motion to dismiss for lack of sub- ject-matter jurisdiction must be granted. Judgment will enter accordingly. So ordered. Decided: New York, New York October 19, 2000 ______________________________ Judge J U D G M E N T UNITED STATES COURT OF INTERNATIONAL TRADE Thomas J. Aquilino, Jr., Judge - - - - - - - - - - - - - - - - - - x XEROX CORPORATION, : Plaintiff, : v. : Court No. 97-03-00435 : UNITED STATES, : Defendant. : - - - - - - - - - - - - - - - - - - x This action having been duly submitted for decision; and the court, after due deliberation, having rendered a deci- sion herein; Now therefore, in conformity with said decision, it is ORDERED, ADJUDGED and DECREED that defendant's motion to dismiss plaintiff's complaint be, and it hereby is, granted; and it is further ORDERED, ADJUDGED and DECREED that this action be, and it hereby is, dismissed. Dated: New York, New York October 19, 2000 Judge