Meyer Corp. First Sale Case Remanded a Second Time
A three-judge panel at the U.S. Court of Appeals for the Federal Circuit remanded to the Court of International Trade for the second time a case on Meyer Corp.'s use of first sale. The ruling, issued Dec. 13, orders the CIT to once again consider whether CBP was wrong to reject the first-sale price submitted to the agency by Meyer, based on the price paid by distributors in Macau to a Thai manufacturer and by distributors in Hong Kong to a Chinese manufacturer. The manufacturers, distributors and importers share the same parent company -- Meyer International Holdings, Ltd.
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The appellate court said CIT is assuming that the cost-plus-profits evidence that Meyer has submitted isn't true because the parent company did not respond to a discovery request for financial documents. It said that while it's not saying CBP was wrong to deny the first-sale basis for duties, CIT must grapple with the evidence it has, as the holding company is not required to cooperate to prove the test.