Flint Hills Resources, Lp v. United States

OPINION AND ORDER

POGUE, Chief Judge.

This action puts at issue the interpretation and retroactivity of an amended statute regarding a drawback claim for taxes paid on the importation of Plaintiffs goods. 1 Currently, the action is assigned to a single judge, but Plaintiff now moves for re-assignment to a three-judge panel.

DISCUSSION

A case may be assigned to a three-judge panel if it “(1) raises an issue of the constitutionality of an Act of Congress, a proclamation of the President or an Executive order; or (2) has broad or significant implications in the administration or interpretation of…