Aectra Refining and Marketing Inc. v. United States

OPINION

TSOUCALAS, Senior Judge.

This matter is before the court on cross-motions for summary judgment pursuant to USCIT R. 56. Plaintiff Aectra Refining and Marketing Inc. (“Aectra”) seeks drawback 1 of Harbor Maintenance Taxes (“HMTs”) 2 , Merchandise Processing Fees (“MPFs”) 3 and Environmental Taxes (“ETs”) 4 it paid on imported merchandise designated under the drawback entries at bar and seeks reliquidation of same. Defendant United States Bureau of Customs and Border Protection (“Customs”) argues that Aectra’s drawback claim was properly denied and seeks an order dismissing the case.

JURISD…