Legal Opinion
Delphi Petroleum, Inc. v. United States
United States Court of International Trade
Decided December 15, 2009No. Slip Op. 09-139; Court 06-00245PublishedCited by 4 opinions
1Opinion of the Court
OPINION
RESTANI, Chief Judge.
This matter is before the court on cross-motions for summary judgment by defendant United States (“the Government”) and plaintiff Delphi Petroleum, Inc. (“Delphi”) pursuant to USCIT Rule 56. Delphi seeks reliquidation of entries and drawback of Harbor Maintenance Taxes (“HMT”) and Merchandise Processing Fees (“MPF”) paid on certain imported petroleum products. The Government asserts that the United States Bureau of Customs and Border Protection (“Customs”) properly denied Delphi’s request for drawback of HMT and MPF.
BACKGROUND
Between 1998 and 2002, Delphi filed…
2Cases cited5 opinions
- United States v. BrockampSupreme Court of the United States · 1997
- Mattel, Inc. v. United StatesUnited States Customs Court · 1974
- Texport Oil Company, Plaintiff-Cross v. United StatesCourt of Appeals for the Federal Circuit · 1999
- Aectra Refining and Marketing, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2009
- Alyeska Pipeline Service Co. v. United StatesUnited States Court of International Trade · 1986
3Cited by4 opinions
- Shell Oil Co. v. United StatesUnited States Court of International Trade · 2011
- Delphi Petroleum, Inc. v. United StatesUnited States Court of International Trade · 2010
- Flint Hills Resources, LP v. United StatesUnited States Court of International Trade · 2018
- Toyota Motor Sales, U.S.A., Inc. v. United StatesUnited States Court of International Trade · 2011