Hawaiian Independent Refinery v. United States

BOE, Judge:

This case presents a question of statutory interpretation and application with respect to the administration of the Foreign Trade Zones Act, as amended, 19 U.S.C. § 81a et seq. A foreign trade zone is “an isolated, enclosed, and policed area, operated as a public utility, in or adjacent to a port of entry, furnished with facilities for lading, unlading, handling, storing, manipu lating, manufacturing, and exhibiting goods, and for reshipping them by land, water, or air.” 15 C.F.R. § 400.101 (1972). Pursuant to the provisions of section 3 of the Foreign Trade Zones Act, as amended,…