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DELPHI PETROLEUM, INC. v. U.S.

Slip Op. 09-139. Court No. 06-00245.

662 F.Supp.2d 1348 (2009)

DELPHI PETROLEUM, INC., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

December 15, 2009.

Attorney(s) appearing for the Case

James Caffentzis, for plaintiff.

Tony West, Assistant Attorney General; Jeanne E. Davidson, Director, Todd M. Hughes, Deputy Director, Commercial Litigation Branch, Civil Division, U.S. Department of Justice (Tara K. Hogan); Richard McManus, Office of Chief Counsel, U.S. Bureau of Customs and Border Protection, of counsel, for defendant.

OPINION

RESTANI, Chief Judge.

This matter is before the court on cross-motions for summary judgment by defendant United States ("the Government") and plaintiff Delphi Petroleum, Inc. ("Delphi") pursuant to USCIT Rule 56. Delphi seeks reliquidation of entries and drawback of Harbor Maintenance Taxes ("HMT") and Merchandise Processing Fees ("MPF") paid on certain imported petroleum products. The Government asserts that the United States Bureau of Customs...

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