932 F.2d 943 (1991)

AUREA JEWELRY CREATIONS, INC., Plaintiff-Appellee, v. The UNITED STATES, Defendant-Appellant.

United States Court of Appeals, Federal Circuit.

May 6, 1991.

Attorney(s) appearing for the Case

Andrew P. Vance, Barnes, Richardson & Colburn, New York City, argued for plaintiff-appellee. With him on the brief was Melvin E. Lazar, New York City.

Mark S. Sochaczewsky, Commercial Litigation Branch, Dept. of Justice, New York City, argued for defendant-appellant. With him on the brief were Stuart M. Gerson, Asst. Atty. Gen., Washington, D.C., David M. Cohen, Director, and Joseph I. Liebman, Atty. in Charge, Intern. Trade Field Office. Also on the brief was Karen Binder, Atty., U.S. Customs Service, New York City, of counsel.

Before NEWMAN, ARCHER and PLAGER, Circuit Judges.

PLAGER, Circuit Judge.

Aurea Jewelry Creations, Inc. (Aurea), Plaintiff-Appellee, sued in the United States Court of International Trade to challenge the United States Customs Service's (Customs') denial of drawback under 19 U.S.C. § 1313(a) (1982). Customs had denied drawback on gold ingots Aurea exported from the United States, which ingots were allegedly made from gold chains Aurea had previously imported. The Court of International Trade reversed Customs...

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