United States Federal Circuit

Judgment of the United States Court of International Trade upholding a denial by United States Custom and Border Protection of a refund on the Harbor Maintenance Tax (HMT) allegedly paid by Chrysler on exports before July 1, 1990 is affirmed where: 1) Customs retains the authority under the HMT statute to amend and enforce its refund regulations as applied to export HMT; 2) Chrysler failed to raise a genuine issue of fact regarding the validity of the regulation or its compliance with that regulation; and 3) the trade court clearly acted within its discretion in declining to impose an adverse inference.

Appellate Information

• Decided 01/19/2010
• Published 01/19/2010

Judges

Court

• United States Federal Circuit

Counsel