Justin R. Miller , Commercial Litigation Branch, Civil Division, U.S. Department of Justice, of New York, New York, argued for Defendants. With him on the briefs were Stuart F. Delery , Assistant Attorney General, Civil Division, and Barbara S. Williams, Attorney-in-Charge, and Amy M. Rubin , Assistant Director, Commercial Litigation Branch. Of counsel on the briefs was Yelena Slepak , Office of the Assistant Chief Counsel, International Trade Litigation, Bureau of Customs and Border Protection, U.S. Department of Homeland Security, of New York, New York.
OPINION
RIDGWAY, Judge:
In this action, Plaintiff Ford Motor Company challenges, inter alia, the determination of the U.S. Customs Service1 that 17 drawback claims filed by Ford prior to December 3, 2004 (the "Drawback Claims") were not deemed liquidated pursuant to 19 U.S.C. § 1504(a)(2), the statutory...
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