E.I. DuPont De Nemours & Co. v. United States

OPINION

STANCEU, Judge.

Plaintiff E.I. du Pont de Nemours & Company (“DuPont”) moves for summary judgment, contending that the U.S. Customs Service (“Customs”) unlawfully denied DuPont a portion of a refund (“drawback”) of duties that DuPont had paid on imported merchandise. 1 DuPont brought this action to contest the denial by Customs of its protest of the reliquidation of its entry seeking “manufacturing substitution drawback” under 19 U.S.C. § 1313(b) (Supp. V 1993). The decision Customs made upon reliquidation had the effect of limiting the duty refund to an amount that is approximately 55%…