United States Federal Circuit
Aectra Refining and Mktg., Inc. v. US, 08-1356
In a dispute involving a refund from United States Customs and Border Protection of import taxes and fees, Court of International Trade's rejection of plaintiff's claim as untimely is affirmed where: 1) the 2004 Trade Act did not eliminate the three-year claim completion limit imposed by 19 U.S.C. sec. 1313(r)(1); and 2) plaintiff's drawback claim was not complete, as a claim under 19 C.F.R. sec. 191.51(b) requires a claimant to calculate the amount of duty and taxes, and fees sought as drawback, which plaintiff failed to do.
Appellate Information
- Decided 05/08/2009
- Published 05/08/2009
Judges
Court
- United States Federal Circuit