United States Federal Circuit
Shell Oil Co. v. US, 11-1531
In a suit brought by Shell Oil Company for drawback claims for Harbor Maintenance Tax (HMT) and Environmental Tax (ET), the decision of the Court of International Trade is affirmed, as plaintiff's drawback claims are time barred, the 1999 and 2004 amendments to the drawback statute do not aid plaintiff in reviving those claims, and the failure to file protective claims for HMT and ET is fairly attributed to plaintiff's inaction.
Appellate Information
- Decided 08/14/2012
- Published 08/14/2012
Judges
- Wallach
Court
- United States Federal Circuit