GRAHAM ENGINEERING CORP. v. U.S.

No. 2007-1167.

510 F.3d 1385 (2007)

GRAHAM ENGINEERING CORP., Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

December 14, 2007.


Attorney(s) appearing for the Case

Stephen J. Leahy, Law Office of Stephen J. Leahy, of Hingham, MA, argued for plaintiff-appellant.

Marcella Powell, Attorney, International Trade Field Office, Commercial Litigation Branch, Civil Division, United States Department of Justice, of New York, NY, argued for defendant-appellee. With her on the brief was Barbara S. William, Attorney in Charge. Also on the brief were Peter D. Keisler, Acting Attorney General, and Jeanne E. Davidson, Director, Commercial Litigation Branch, Civil Division, United States Department of Justice, of Washington, DC. Of counsel was Aimee Lee. Of counsel on the brief was Su-Jin Yoo, Office of Assistant Chief Counsel, United States Customs and Border Protection.

Before BRYSON, Circuit Judge, CLEVENGER, Senior Circuit Judge, and MOORE, Circuit Judge.


CLEVENGER, Senior Circuit Judge.

Graham Engineering Corp. ("Graham") appeals from the final decision of the United States Court of International Trade, which sustained the decision of U.S. Customs and Border Protection ("Customs") to deny Graham's claim for unused merchandise duty drawback pursuant to 19 U.S.C. § 1313(j)(1). We affirm.

I

In May of 2000, Graham imported into the United States a blow molding machine and paid the requisite duty...

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