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MARATHON OIL CO. v. U.S.

Slip Op. 00-35, Court No. 95-09-01207.

93 F.Supp.2d 1277 (2000)

MARATHON OIL COMPANY, Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

April 5, 2000.

Attorney(s) appearing for the Case

Phelan & Mitri (Michael F. Mitri), Stamford, CT, for Plaintiff.

David W. Ogden, Acting Assistant Attorney General; Joseph I. Liebman, Attorney in Charge, International Trade Field Office; (Amy M. Rubin), Trial Attorney, Civil Division, Department of Justice, Commercial Litigation Branch; Chi S. Choy, Office of Assistant Chief Counsel, International Trade Litigation, U.S. Customs Service, of counsel, Washington, DC, for Defendant.

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...

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