INTERNATIONAL LIGHT METALS v. U.S.

No. 00-1415.

279 F.3d 999 (2002)

INTERNATIONAL LIGHT METALS, Plaintiff-Appellee, v. UNITED STATES, Defendant-Appellant.

United States Court of Appeals, Federal Circuit.

January 28, 2002.


Attorney(s) appearing for the Case

Joseph B. Tompkins, Jr., Sidley & Austin, of Washington, DC, argued for plaintiff-appellee. With him on the brief were Frank R. Volpe, and Rebecca K. Smith. Of counsel on the brief was Donald F. Beach, of Falls Church, VA.

Mikki Graves Walser, Attorney, International Trade Field Office, of New York, NY, argued for defendant-appellant. With her on the brief was David M. Cohen, Director, Civil Division, Commercial Litigation Branch, Department of Justice, of Washington, DC. Of counsel were John J. Mahon, Attorney, International Trade Field Office, Department of Justice, of New York, New York; and Beth C. Brotman, Attorney, U.S. Customs Service, Office of Assistant Chief Counsel, of New York, NY.

Before CLEVENGER, Circuit Judge, FRIEDMAN, Senior Circuit Judge, and SCHALL, Circuit Judge.


FRIEDMAN, Senior Circuit Judge.

As used in this Customs case, "drawback" refers to the refund of Customs duties when a product "of the same kind and quality" as the imported product is subsequently exported. Here the United States Customs Service ("Customs") first awarded the appellee, International Light Metals ("International"), drawback, but then rescinded its ruling and required International to refund the drawback it had received, based on Customs' determination...

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