Legal Opinion
Central Soya Co., Inc. v. United States
United States Court of International Trade
Decided March 20, 1991No. Court 88-07-00575PublishedCited by 8 opinions
1Opinion of the Court
ON CROSS MOTIONS FOR SUMMARY JUDGMENT
RE, Chief Judge:
The question presented in this case pertains to the plaintiff-importer’s entitlement to a drawback, or refund, pursuant to 19 U.S.C. § 1313(j)(2), on customs duties paid on imported merchandise when, within three years of the importation, substitute fungible goods are exported in the same condition as the imported goods. The drawback, or refund, authorized pursuant to this statute and the customs regulations promulgated thereunder, is referred to in customs law as a “substitution same condition drawback.”
Plaintiff, Central Soya Company,…
2Cases cited7 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Immigration & Naturalization Service v. Cardoza-FonsecaSupreme Court of the United States · 1987
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- Mourning v. Family Publications Service, Inc.Supreme Court of the United States · 1973
- Zemel v. RuskSupreme Court of the United States · 1965
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Novacor Chemicals, Inc. (Formerly Known as Polysar Inc.),plaintiff-Cross v. United StatesCourt of Appeals for the Federal Circuit · 1999
- China Diesel Imports, Inc. v. United StatesUnited States Court of International Trade · 1994
- B.F. Goodrich Co. v. United StatesUnited States Court of International Trade · 1994
- Central Soya Co., Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1992
- B.F. Goodrich Co. v. United StatesUnited States Court of International Trade · 1992
3 more not listed; retrieve them via the Exa API.