United States Federal Circuit

In a case in which an automobile manufacturer requested refunds of harbor maintenance taxes paid on exports, summary judgment in favor of the United States is affirmed, where: 1) with respect to its pre-July 1, 1990, claims, the documents the manufacturer offered, without more, did not clearly prove that the payments were made for export harbor maintenance fees in the amounts sought to be refunded as required by the regulations, and thus were insufficient to constitute supporting documentation establishing entitlement to a refund; and 2) with respect to post-July 1, 1990, claims, Customs had no records, and the fact that evidence of transactions appeared in the manufacturer's files was not sufficient to establish its right to a refund.

Appellate Information

• Decided 04/16/2012
• Published 04/16/2012

Judges

• Dyk

Court

• United States Federal Circuit

Counsel

• For Appellant:
  
• Gregory G. Garre, Tara K. Hogan