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CENTRAL SOYA CO., INC. v. U.S.

Court No. 88-07-00575.

761 F.Supp. 133 (1991)

CENTRAL SOYA CO., INC., Plaintiff, v. The UNITED STATES, Defendant.

United States Court of International Trade.

March 20, 1991.

Attorney(s) appearing for the Case

Soller, Shayne & Horn, Carl R. Soller and Margaret H. Sachter, New York City, for plaintiff.

Stuart M. Gerson, Asst. Atty. Gen., Washington D.C., Joseph I. Liebman, Atty. in Charge, Intern. Trade Field Office, Commercial Litigation Branch, Al J. Daniel, Jr. (Chi Choy, U.S. Customs Service, New York City, of counsel), for defendant.

Thompson, Hine and Flory, Lewe B. Martin, Peter A. Greene and Frank P. Cihlar, Washington, D.C., for amicus curiae B.F. Goodrich Co.

Paul, Weiss, Rifkind, Wharton & Garrison, Robert E. Montgomery, Jr., George Kleinfeld and Richard S. Taylor, Washington, D.C., for amicus curiae Congressman Bill Frenzel.

Neville, Peterson & Williams, John M. Peterson, New York City, and Peter J. Allen, Hoboken, N.J., for amicus curiae Uniroyal Chemical Co.

ON CROSS MOTIONS FOR SUMMARY JUDGMENT

RE, Chief Judge:

The question presented in this case pertains to the plaintiff-importer's entitlement to a drawback, or refund, pursuant to 19 U.S.C. § 1313(j)(2), on customs duties paid on imported merchandise when, within three years of the importation, substitute fungible goods are exported in the same condition as the imported goods. The drawback, or refund, authorized pursuant to this statute and the customs...

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