Ford Motor Co. v. United States

OPINION

RIDGWAY, Judge:

In this action, Plaintiff Ford Motor Company challenges, iriter alia, the determination of the U.S. Customs Service 1 that 17 drawback claims filed by Ford prior to December 3, 2004 (the “Drawback Claims”) were not deemed liquidated pursuant to 19 U.S.C. § 1504(a)(2), the statutory amendment enacted by Congress in December 2004 to expressly provide for the deemed liquidation of aging drawback claims. See Ford’s Motion for Judgment at 1-2, 5-6, 7, 10 (“Pl.’s Brief’); 19 U.S.C. § 1504(a)(2) (2006); see also Defendants’ Response, to Plaintiffs Motion for Judgment on the…