PERFORMANCE ADDITIVES, LLC v. UNITED STATES

Slip Op. 24-65 Court No. 22-00044.

705 F.Supp.3d 1385 (2024)

PERFORMANCE ADDITIVES, LLC, Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

May 31, 2024.


Attorney(s) appearing for the Case

John M. Peterson and Patrick B. Klein, Neville Peterson, LLP, of New York, NY, argued for plaintiff Performance Additives, LLC. With them on the brief were John P. Donohue and Richard F. O'Neill.

Alexander J. Vanderweide, Senior Trial Counsel, Commercial Litigation Branch, Civil Division, U.S. Department of Justice, of New York, NY, argued for the defendant. With him on the brief were Brian M. Boynton, Principal Deputy Assistant Attorney General, Patricia M. McCarthy, Director, and Justin R. Miller, Attorney-In-Charge. Of counsel on the brief was Yelena Slepak, Attorney, Office of the Assistant Chief Counsel for International Trade Litigation, U.S. Customs and Border Protection of New York, NY.


OPINION AND ORDER

Plaintiff Performance Additives, LLC ("Performance") commenced this action to challenge the United States Customs and Border Protection's ("Customs") denial of Performance's two claims for duty drawback on entries of polymethyl methacrylate polymer filed under the substitution of...

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