Century Importers, Inc. v. United States

Century Importers, Inc. (plaintiff) agreed to import Molson beer into the United States, and Molson agreed to reimburse Century for new duties imposed during a trade dispute. When the beer arrived, U.S. Customs (defendant) charged duties based on the beer's full invoice price, since the invoice did not mention the later reimbursement; Molson then separately paid Century back for the duties. Century sued for a partial refund, arguing the true price of the beer was really the invoice price minus the promised duty reimbursement. Customs argued that a price reduction not identified on the invoice is just a rebate that doesn't lower the dutiable value. The Court of International Trade sided with Century, and Customs appealed.