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CIT Says CBP Right Not to Payout Delinquency Interest Under CDSOA

CBP properly denied payouts of interest assessed after liquidation, known as delinquency interest, for collected antidumping and countervailing duties under the Continued Dumping and Subsidy Offset Act of 2000, the Court of International Trade said in a series of three…

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nearly-identical opinions. Judge Timothy Stanceu ruled that it must revert to step two of the Chevron analysis to rely on CBP's interpretation of how to administer the CDSOA and define how interest is earned on AD/CV duties. The court also held that given that the interest is put into a single sum after liquidation, it loses its "individual character" and is no longer interest earned on the duties.