Nissan Motor Mfg Corporation Case Summary

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Signature Student Number Date Table of Content: Introduction 4 The Problem 5 The Court Case: 6 Conclusion 8 References 9 Introduction In the case Nissan Motor Mfg. Corp., U.S.A. v. the United States were two courts playing the role: United States Court of International Trade and United States Court of America where plaintiff and defendant respectively were The Nissan Motor Mfg. Corp., U.S.A. and The United States. A Foreign Trade Zone subzone was founded at Nissan’s motor vehicle manufacturing and mounting factory in Smyrna, Tennessee, in The United States. The production machinery for manufacturing motor vehicles into the subzone was imported by Nissan. The Problem The problem is arising when the car company desired a ruling from the United States Customs Service to investigate of its liability for duties. Nissan also noticed that all machinery had to be gathered, installed and verified to know if it would be able of full-scale manufacturing of motor vehicles. However, the Customs Service recognizes that Nissan’s machinery is dutiable and they decided to delay assessment of duties due to the fact that they had not yet fully installed and tested the equipment used for production purposes.…show more content…
Nissan brought the merchandise as needed by Customs, but due to insolvency they filed a protest to United States Court of International Trade. However, the court denied the protest and they appealed from the judgment of the Court of International Trade to United States Court of

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