Ford Motor Co. v. United States

*908Opinion for the court filed by Circuit Judge REYNA.

Dissenting opinion filed by Circuit Judge NEWMAN.

REYNA, Circuit Judge.

Ford Motor Company (“Ford”) appeals from a final judgment of the Court of International Trade (the “Trade Court”) upholding the denial by the U.S. Customs and Border Protection (“Customs”) of Ford’s claims for post-entry duty refunds. See Ford Motor Co. v. United States (“Ford III”), 800 F.Supp.2d 1349 (C.I.T. 2011). We agree with the Trade Court that 19 U.S.C. § 1520(d) requires Ford to file the relevant certificates of origin (“COs”) within one year, and that its failure…