Ford Motor Co. v. United States

OPINION

BARZILAY, Senior Judge:

This case returns to the court following a remand to U.S. Customs and Border Protection (“Customs”) for further proceedings in accordance with the Federal Circuit’s decision in Ford Motor Co. v. United States, 715 F.3d 906 (Fed.Cir.2013) (“Ford ”) 1 The Federal Circuit concluded that Customs failed to adequately explain why it treats North American Free Trade Agreement (“NAFTA”) post-importation refund claims under 19 U.S.C. § 1520(d) differently for purposes of waiver depending on whether they were submitted traditionally or through the Reconciliation Program.…