Graham Engineering Corp. v. United States

OPINION

RESTANI, Chief Judge.

This matter is before the court on cross-motions for summary judgment by plaintiff Graham Engineering Corp. (“Graham”) and defendant United States (the “Government”) pursuant to USCIT R. 56. At issue is the United States Customs Service’s 1 (“Customs”) denial of an unused merchandise drawback claim seeking return of duties paid and subsequent protest filed by Graham. Customs denied the claim because Graham failed to file a notice of intent to export pursuant to 19 C.F.R. § 191.35(a)(2006). Graham challenges Customs’ denial on the basis that 19 C.F.R. § 191.35(a) is…