Legal Opinion
Mitchell Food Products, Inc. v. United States
Court of Appeals for the Federal Circuit
Decided July 30, 2002No. 01-1412PublishedCited by 16 opinions
1Opinion of the Court
MICHEL, Circuit Judge.
Plaintiff-Appellant Mitchell Food Products, Inc. (“Mitchell Food”) appeals from a judgment of the United States Court of International Trade denying its claim for drawback duties ceded to the United States Customs Service (“Customs”) following an audit. Mitchell Food Products, Inc. v. United States, 2001 WL 366383, slip op. 01-43 (Ct. Int’l Trade Apr. 12, 2001). The court essentially found a failure of proof by the recollection testimony that Mitchell Food offered of transactions recorded in lost documents. Because the trial court did not definitively resolve the…
2Cases cited3 opinions
- Lujan v. Defenders of WildlifeSupreme Court of the United States · 1992
- Hancock Gross Mfg., Inc. v. United StatesUnited States Customs Court · 1975
- Diamond Match Co. v. United StatesCourt of Customs and Patent Appeals · 1962
3Cited by16 opinions
- Curtis Lumber Co., Inc. v. Louisiana Pacific Corp.Court of Appeals for the Eighth Circuit · 2010
- Salmon Spawning & Recovery Alliance v. United States Customs & Border ProtectionCourt of Appeals for the Federal Circuit · 2008
- Anchor Savings Bank, FSB v. United StatesUnited States Court of Federal Claims · 2015
- Walker Manufacturing, Inc. v. Hoffmann, Inc.District Court, N.D. Iowa · 2002
- Salmon Spawning and Recovery Alliance v. United StatesCourt of Appeals for the Federal Circuit · 2008
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