United States Federal Circuit

Judgment of the Court of International Trade upholding the denial by the U.S. Customs and Border Protection (Customs) of plaintiff's claims for post-entry duty refunds is vacated and remanded, where: 1) the Trade Court correctly concluded that 19 U.S.C. section 1520(d) requires plaintiff to file the relevant certificates of origin within one year, and that its failure to do so could not be excused by 19 C.F.R. section 10.112; but 2) because Customs has failed to adequately explain why it treats post-entry claims for refunds under section 1520(d) differently depending on whether they were filed on paper or through the reconciliation program, further proceedings are required.

Appellate Information

• Decided 05/03/2013
• Published 05/03/2013

Judges

• REYNA

Court

• United States Federal Circuit

Counsel