Aurea Jewelry Creations, Inc. v. United States

OPINION

TSOUCALAS, Judge:

In this action, plaintiff Aurea Jewelry Creations, Inc. (Aurea) protests the decision of the United States Customs Service (Customs) denying drawback, pursuant to 19 U.S.C. § 1313(a) (1982), on 343 gold ingots plaintiff exported from the United States. At issue is whether records missing from the documentation submitted pursuant to 19 C.F.R. § 22.4(a) to establish the exported gold ingots as manufactured from the imported gold jewelry, may be testimo-nially established.

Background

A. Laws

Under the relevant drawback statute, 19 U.S.C. § 1313(a), Customs will fully repay,…