United States Federal Circuit

A decision by Customs denying plaintiff-importer's claim for unused merchandise duty drawback pursuant to 19 U.S.C. section 1313(j)(1) is affirmed where: 1) the notice of intent to export regulation is valid; and 2) as the regulation was not satisfied in this case, Customs properly rejected plaintiff's drawback entry.

Appellate Information

• Decided 12/14/2007
• Published 12/14/2007

Judges

• CLEVENGER, Senior Circuit Judge., Before BRYSON, Circuit Judge, CLEVENGER, Senior Circuit Judge, and MOORE, Circuit Judge.

Court

• United States Federal Circuit

Counsel

• For Appellant:
  
• Stephen J. Leahy, Law Office of Stephen J. Leahy, of Hingham, MA, argued for plaintiff-appellant.


• For Appellees:
  
• Marcella Powell, Attorney, International Trade Field Office, Commercial Litigation Branch, Civil Division, United States Department of Justice, of New York, NY, argued for defendant-appellee.   With her on the brief was Barbara S. William, Attorney in Charge.   Also on the brief were Peter D. Keisler, Acting Attorney General, and Jeanne E. Davidson, Director, Commercial Litigation Branch, Civil Division, United States Department of Justice, of Washington, DC. Of counsel was Aimee Lee. Of counsel on the brief was Su-Jin Yoo, Office of Assistant Chief Counsel, United States Customs and Border Protection.