945 F. 2d 417 - Hospital Corporation of America v. United States

The United States appeals the decision of the Court of International Trade1 awarding Hospital Corporation of America post-liquidation interest on the refund of customs duties deposited at the time of entry pursuant to 19 U.S.C. § 1520(d). The issue has been decided in Kalan Inc. v. United States, Nos. 91-1117, 91-1163 (Fed.Cir. Sept. 11, 1991). For the reasons explained in Kalan, the decision of the Court of International Trade is reversed. In accordance with 19 U.S.C. § 1520(d) Hospital Corporation is not entitled to interest for the period between liquidation and reliquidation, when the excess duties had been deposited at the time of entry and liquidated at the erroneously high rate. As discussed in Kalan, "increased or additional duties" as used in 19 U.S.C. § 1520(d) is a term of art, distinct from "excess duties" paid upon entry. We take note of the argument that the usage of the word "overcharge" in the legislative history, H.R. Report No. 98-1015, 98th Cong., 2d Sess. 68, reprinted in 1984 U.S.CODE CONG. & ADMIN.NEWS 4960, 5026, supports a different interpretation; but in view of the meaning in Customs law of the terms "excess", "increased", and "additional" duties, that meaning must apply. Thus interest, on the facts of this case, is payable only for the period after the filing of the summons in accordance with 28 U.S.C. § 2644.