Apex Oil Co. v. United States Customs Service (In Re Apex Oil Co.)

MEMORANDUM OPINION AND ORDER

BARRY S. SCHERMER, Bankruptcy Judge.

INTRODUCTION

This case arises from the objection of debtor Apex Oil Company (“Apex”) to the claim of the United States Customs Service (“Customs”). The issues in this case are derived from the importation of petroleum products and a dispute as to their country of origin. This case presents two issues: 1) Whether this Court has and should exercise jurisdiction over the liquidation of pre-petition claims of Customs, despite the exclusive jurisdiction granted the Court of International Trade (“CIT”) in 28 U.S.C. § 1581(a); and 2)…