Eagle Cement Corporation, Plaintiff-appellant, v. the United States, Defendant-appellee, 26 F.3d 137 (Fed. Cir. 1994)

Eagle Cement Corporation appeals the June 23, 1993 judgment of the United States Court of International Trade granting the Government's motion for summary judgment. The court upheld the U.S. Customs Service liquidation of Eagle's entries with countervailing duties and interest 21 months after the removal of a court-ordered suspension of liquidation, rejecting Eagle's contention that under 19 U.S.C. § 1504(d) (1988), its entries must be deemed liquidated as entered because Customs failed to liquidate the entries within 90 days after removal of the suspension. Eagle Cement Corp. v. United States, No. 92-08-00552 (Ct. Int'l Trade June 23, 1993). For the reasons stated in the opinion of the Court of International Trade, we affirm.