United States Federal Circuit
Esso Standard Oil Co. v. US, 08-1212
In a dispute involving overpayments of the Harbor Maintenance Tax imposed by U.S. Customs, Court of International Trade's judgment is affirmed in part and reversed in part where: 1) the trial court correctly determined that plaintiff's refund request with respect to the '59 protest did not meet the time limits for challenging a liquidation under the relevant statute; and 2) court incorrectly determined that plaintiff's overpayments with respect to the '57 and '58 protests were the result of a correctable error under 19 U.S.C. section 1520(c).
Appellate Information
- Decided 03/16/2009
- Published 03/16/2009
Judges
Court
- United States Federal Circuit