SHELL OIL CO. v. U.S.

No. 2011-1531.

688 F.3d 1376 (2012)

SHELL OIL COMPANY (c/o Gulf Coast Drawback Services, Inc.), Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

August 14, 2012.


Attorney(s) appearing for the Case

George M. Clarke, III , Miller & Chevalier Chartered, of Washington, DC, argued for plaintiff-appellant. With him on the brief were Daniel P. Wendt and Mary W. Prosser. Of counsel on the brief was Peter A. Lowy , Shell Oil Company, of Houston, Texas.

Tara K. Hogan , Trial Attorney, Commercial Litigation Branch, Civil Division, United States Department of Justice, of Washington, DC, argued for defendant-appellee. With her on the brief were Tony West , Assistant Attorney General, Jeanne E. Davidson , Director, and Todd M. Hughes , Deputy Director. Of counsel on the brief was Richard McManus , Office of the Chief Counsel, Customs and Border Protection, United States Department of Homeland Security, of Washington, DC.

Before PROST, MOORE, and WALLACH, Circuit Judges.


WALLACH, Circuit Judge.

Plaintiff-Appellant Shell Oil Company ("Shell") appeals the decision of the Court of International Trade ("CIT") holding that Shell's drawback claims for Harbor Maintenance Tax ("HMT") and Environmental Tax ("ET") were time barred because the requests for drawback were not made within three years of exporting substitute finished petroleum derivatives as required by 19 U.S.C. § 1313(r)(1) (the "drawback statute"). See Shell Oil Co. v...

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