Legal Opinion
Shell Oil Co. v. United States
Court of Appeals for the Federal Circuit
Decided August 14, 2012No. 2011-1531PublishedCited by 13 opinions
1Opinion of the Court
WALLACH, Circuit Judge.
Plaintiff-Appellant Shell Oil Company (“Shell”) appeals the decision of the Court of International Trade (“CIT”) holding that Shell’s drawback claims for Harbor Maintenance Tax (“HMT”) and Environmental Tax (“ET”) were time barred because the requests for drawback were not made within three years of exporting substitute finished petroleum derivatives as required by 19 U.S.C. § 1313(r)(l) (the “drawback statute”). See Shell Oil Co. v. United States, 781 F.Supp.2d 1313, 1339-40 (Ct.Int’l Trade 2011). Because we find that Shell failed to file timely the HMT and ET drawback…
2Cases cited13 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- United States v. Haggar Apparel Co.Supreme Court of the United States · 1999
- United States v. United States Shoe Corp.Supreme Court of the United States · 1998
- Swan & Finch Co. v. United StatesSupreme Court of the United States · 1903
- Former Employees of Sonoco Products Co. v. Elaine Chao, Secretary of LaborCourt of Appeals for the Federal Circuit · 2004
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3Cited by13 opinions
- Genaro Vazquez-Claudio v. ShinsekiCourt of Appeals for the Federal Circuit · 2013
- Inserso Corp. v. United StatesCourt of Appeals for the Federal Circuit · 2020
- United States v. PuentesUnited States Court of International Trade · 2017
- Ford Motor Co. v. United StatesUnited States Court of International Trade · 2015
- Michaels Stores, Inc. v. United StatesUnited States Court of International Trade · 2013
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