Edward F. Kenny , Trial Attorney, Commercial Litigation Branch, Civil Division, United States Department of Justice, of New York, NY, argued for defendant-appellee. Of counsel on the brief were Stuart F. Delery , Acting Assistant Attorney General, Jeanne E. Davidson , Director; Barbara S. Williams , Attorney in Charge, International Trade Field Office, New York, NY. Of counsel was Beth C. Brotman , Office of Assistant Chief Counsel, International Trade Litigation, United States Customs and Border Protection, of New York, NY.
Dissenting opinion filed by Circuit Judge NEWMAN.
United States Court of Appeals, Federal Circuit.
REYNA, Circuit Judge.
Ford Motor Company ("Ford") appeals from a final judgment of the Court of International Trade (the "Trade Court") upholding the denial by the U.S. Customs and Border Protection ("Customs") of Ford's claims for post-entry duty refunds. See Ford Motor Co. v. United States ("Ford III"), 800 F.Supp.2d 1349 (C.I.T. 2011). We agree with the Trade Court that 19 U.S.C. § 1520(d) requires Ford...
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