Marathon Oil Co. v. United States
United States Court of International Trade
1Opinion of the Court
OPINION
BARZILAY, Judge.
I. Introduction
Marathon Oil Company (“Marathon”) brought this action challenging denials by the U.S. Customs Service (“Customs”) of fifteen duty drawback claims filed by Marathon pursuant to the substitution manufacturing provisions of the drawback law, contained in 19 U.S.C. § 1313(b)(1994). This Court has jurisdiction pursuant to 28 U.S.C. § 1581(a)(1994).
For the reasons set forth in the following opinion, the Court holds there is no legal impediment for Marathon to claim drawback on its importations of crude petroleum. As explained in the following opinion, however,…
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