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AECTRA REFINING AND MARKETING INC. v. U.S.

Slip Op. 07-189. Court No. 04-00354.

533 F.Supp.2d 1318 (2007)

AECTRA REFINING AND MARKETING INC., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

December 28, 2007.

Attorney(s) appearing for the Case

Phelan & Mitri, Stamford, CT (Michael F. Mitri) for Aectra Refining and Marketing Inc., Plaintiff.

Michael F. Hertz, Deputy Assistant Attorney General; Jeanne E. Davidson, Director; Todd M. Hughes, Assistant Director; Commercial Litigation Branch, Civil Division, United States Department of Justice (Tara K. Hogan); of counsel: Richard McManus, Office of the Chief Counsel, United States Bureau of Customs and Border Protection, for United States, Defendant.

OPINION

TSOUCALAS, Senior Judge.

This matter is before the court on cross-motions for summary judgment pursuant to USCIT R. 56. Plaintiff Aectra Refining and Marketing Inc. ("Aectra") seeks drawback1 of Harbor Maintenance Taxes ("HMTs")2, Merchandise Processing Fees ("MPFs")3 and Environmental Taxes ("ETs")4 it paid on imported merchandise...

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