Legal Opinion
Enron Oil Trading & Transportation Co. v. United States
United States Court of International Trade
Decided September 27, 1991No. Court No. 87-09-00934Published
1Opinion of the Court
Background
Musgrave, Judge-.
Plaintiff, Enron Oil Trading & Transportation Co. (“Enron” herein) is the successor in interest to P & O Falco Inc. (“Falco”), the importer of record of four entries of petroleum products imported in 1984. Each entry was made under TSUS item 475.65 as “Hydrocarbon mixtures, not specially provided for, derived wholly from petroleum * * * which contain by weight not over 50 percent of a single hydrocarbon compound: In liquid form,” at the duty rate of 0.25 cents per gallon. In 1986, the Customs Service issued notices of liquidation of the four entries showing dates of…
2Cases cited8 opinions
- Warrior Tombigbee Transportation Company, Inc. v. M/v Nan Fung Etc., John K. Irish, Inc.Court of Appeals for the Eleventh Circuit · 1983
- Ambassador Division of Florsheim Shoe v. The United States, and Footwear Industries of America, Inc., IntervenorCourt of Appeals for the Federal Circuit · 1984
- Detroit Zoological Society v. United StatesUnited States Court of International Trade · 1986
- Star Sales & Distributing Corp. v. United StatesUnited States Court of International Trade · 1986
- City of Norton v. LowdenCourt of Appeals for the Tenth Circuit · 1936
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