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GRAHAM ENGINEERING CORP. v. U.S.

Slip Op 06-178. Court No. 03-00008.

465 F.Supp.2d 1353 (2006)

GRAHAM ENGINEERING CORP., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

December 7, 2006.

Attorney(s) appearing for the Case

Law Office of Stephen J. Leahy, Hingham, MA, (Stephen J. Leahy) for the plaintiff.

Peter D. Keisler, Assistant Attorney General; Barbara S. Williams, Attorney in Charge, International Trade Field Office, Commercial Litigation Branch, Civil Division, United States Department of Justice (Aimee Lee); Su-Jin Yoo, Office of the Assistant Chief Counsel, International Trade Litigation, Bureau of Customs and Border Protection, United States Department of Homeland Security, Of Counsel, for the defendant.

OPINION

RESTANI, Chief Judge.

This matter is before the court on cross-motions for summary judgment by plaintiff Graham Engineering Corp. ("Graham") and defendant United States (the "Government") pursuant to USCIT R. 56. At issue is the United States Customs Service's1 ("Customs") denial of an unused merchandise drawback claim seeking return of duties paid and subsequent protest filed by Graham. Customs denied the claim because...

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