Isaac Industries, Inc. v. United States

OPINION

POGUE, Chief Judge:

In this matter, Plaintiff Isaac Industries (“Isaac”) seeks review of the Defendant United States Customs and Border Protection Service’s (“Customs”) denial of Isaac’s claims for drawback. 1 Plaintiff filed drawback claims and related protests during a transitional period within which Customs closed the Drawback Center at the Port of Miami (“Miami office”) and gradually transferred claim processing to the Drawback Center at the Port of Los Angeles (“Los Angeles office”). Plaintiff alleges that the Los Angeles office had no authority to make drawback determinations…