Pillsbury Co. v. United States

OPINION

MUSGRAVE, Judge.

This action is before the Court on cross motions for summary judgment. Plaintiff, The Pillsbury Company (“Pillsbury”), contests the revocation by defendant, United States Customs Service (“Customs”), of its authority to file claims for manufacturing and same condition drawback using the “Exporter’s Summary Procedure” (“ESP”). Pillsbury also contests Customs’ revocation of a “blanket waiver” of pre-export notification requirements.

Background

Pillsbury is a United States corporation that produces, manufactures, imports and exports a wide range of fresh, frozen and…