Legal Opinion

Marathon Oil Co. v. United States

United States Court of International Trade

Decided April 5, 2000No. Slip Op. 00-35; Court 95-09-01207PublishedCited by 8 opinions

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,…

2Cases cited14 opinions

  1. Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
  2. Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
  3. Glidden Co. v. ZdanokSupreme Court of the United States · 1962
  4. Timex V.I., Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1998
  5. Universal Electronics Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1997

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3Cited by8 opinions

  1. Brother International Corp. v. United StatesUnited States Court of International Trade · 2002
  2. Dal-Tile Corp. v. United StatesUnited States Court of International Trade · 2000
  3. United States v. American Home Assurance Co.United States Court of International Trade · 2015
  4. EI Du Pont De Nemours and Co. v. United StatesUnited States Court of International Trade · 2000
  5. Luigi Bormioli Corp., Inc. v. United StatesUnited States Court of International Trade · 2000

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