Ford Motor Co. v. United States

OPINION

WALLACH, Judge:

I

INTRODUCTION

Defendants United States of America, U.S. Department of Homeland Security, and U.S. Customs and Border Protection move to dismiss Plaintiff Ford Motor Company’s Second Amended Complaint for lack of subject matter jurisdiction. Defendants’ Motion to Dismiss, Doc. No. 74 (“Defendants’ Motion”); Defendants’ Memorandum of Support of Its Motion to Dismiss, Doc. No. 74 at 9-25 (“Defendants’ Memo”). Because Plaintiffs claims are ripe and within the court’s 28 U.S.C. § 1581(i) jurisdiction, Defendants’ Motion is DENIED.

II

BACKGROUND

A “drawback” is a refund of duties…