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RESOURCE CLUB, LTD. v. U.S.

Slip Op. 07-76, Court No. 03-00781.

491 F.Supp.2d 1296 (2007)

The RESOURCE CLUB, LTD., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

May 16, 2007.

Attorney(s) appearing for the Case

Follick & Bessich (John A. Bessich, Suzanne Liberti) for the Plaintiff.

Peter D. Keisler, Assistant Attorney General; Jeanne E. Davidson, Director, Patricia M. McCarthy, Assistant Director, Commercial Litigation Branch, Civil Division, U.S. Department of Justice Barbara S. Williams, Attorney in Charge, International Trade Field Office; (Amy M. Rubin, Trial Attorney), Su-Jin Yoo, Bureau of Customs and Border Protection, U.S. Department of Homeland Security, Of counsel, for the Defendant.

OPINION

POGUE, Judge.

Plaintiff, Resource Club, Inc., ("Resource Club") challenges the United States Customs and Border Protection ("Customs") decision to assess, collect and retain duties and fees paid on imported merchandise. Relying on the statutory provision for abandonment of goods, Section 563(b) of the Tariff Act of 1930, 19 U.S.C. § 1563(b),1 Resource Club contends that Customs improperly denied a refund of...

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