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E.I. DU PONT DE NEMOURS & CO. v. U.S.

Slip Op. 08-56. Court No. 02-00737.

561 F.Supp.2d 1320 (2008)

E.I. DUPONT DE NEMOURS & COMPANY, Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

May 27, 2008.

Attorney(s) appearing for the Case

Crowell & Moring LLP, Washington, DC (Barry E. Cohen, Amy B. Newman, and Alexander H. Schaefer) for plaintiff.

Gregory G. Katsas, Acting Assistant Attorney General, Jeanne E. Davidson, Director, Patricia M. McCarthy, Assistant Director, Barbara S. Williams, Attorney in Charge, International Trade Field Office, Commercial Litigation Branch, Civil Division, United States Department of Justice (Amy M. Rubin); Beth C. Brotman, Office of Assistant Chief Counsel, International Trade Litigation, Customs and Border Protection, United States Department of Homeland Security, of counsel, for defendant.

OPINION

STANCE U. Judge.

Plaintiff E.I. du Pont de Nemours & Company ("DuPont") moves for summary judgment, contending that the U.S. Customs Service ("Customs") unlawfully denied DuPont a portion of a refund ("drawback") of duties that DuPont had paid on imported merchandise.1 DuPont brought this action to contest the denial by Customs of its protest of the reliquidation of its entry seeking "manufacturing substitution...

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