Central Soya Co. v. United States

Re, Chief Judge-.

The question presented in this case pertains to the plaintiff-importer’s entitlement to a drawback, or refund, pursuant to 19 U.S.C. § 1313(j)(2), on customs duties paid on imported merchandise when, within three years of the importation, substitute fungible goods are exported in the same condition as the imported goods. The drawback, or refund, authorized pursuant to this statute and the customs regulations promulgated thereunder, is referred to in customs law as a “substitution same condition drawback.” Both parties have moved for summary judgment.

The case is now before the…