Central Soya Co., Inc. v. The United States

The United States, pursuant to 28 U.S.C. § 1295(a)(5) (1988), appeals from a judgment of the United States Court of International Trade ordering the United States Customs Service to approve the application of Central Soya Co., Inc. (Central Soya) for drawback of the duty it had paid on imported crude soybean oil. Central Soya sold domestic crude soybean oil, fungible with its imported crude soybean oil, to a company that then exported the domestic oil. After the sale, Central Soya applied for a refund of its previously-paid duty, known as a “substitution same condition drawback.” The Customs…