ESSO STANDARD OIL CO. (PR) v. U.S.

Nos. 2008-1212, 2008-1234.

559 F.3d 1297 (2009)

ESSO STANDARD OIL CO. (PR), Plaintiff-Appellant, v. UNITED STATES, Defendant-Cross Appellant.

United States Court of Appeals, Federal Circuit.

March 16, 2009.


Attorney(s) appearing for the Case

Curtis W. Knauss, Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP, of New York, NY, argued for plaintiff-appellant. With him on the brief were Robert B. Silverman, and Robert F. Seely.

Tara K. Hogan, Trial Attorney, Commercial Litigation Branch, Civil Division, United States Department of Justice, of Washington, DC, argued for defendant-cross appellant. With her on the brief were Jeanne E. Davidson, Director, Todd M. Hughes, Deputy Director.

Before LOURIE, RADER, and LINN, Circuit Judges.


LINN, Circuit Judge.

Esso Standard Oil Co. (PR) ("Esso") appeals from the grant of summary judgment by the U.S. Court of International Trade affirming the refusal by the U.S. Customs Service, now the U.S. Bureau of Customs and Border Protection ("Customs"), to refund Esso for its overpayment of Harbor Maintenance Tax ("HMT") on entries covered by protest number 4909-97-100059 ("the '59 protest"). Esso Standard Oil Co. (PR) v. United States, No. 98-09-02318...

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