Echostar Techs., L. L.C. v. United States

Katzmann, Judge:

This case involves an action by plaintiff, EchoStar Technologies L.L.C. ("EchoStar"), against defendant the United States ("the Government") to collect a refund of 99% of duties paid on its exported video technology goods. Before the court is whether EchoStar's electronic transmission of summary data for refunds, known as drawback claims, was legally sufficient under the applicable 1993 version of a statute (since amended), or whether, as the Government contends, EchoStar was required to file paper claims containing more information. Although EchoStar submitted the summary…