CAFC Tells Ford to Start Over in Challenge to Reconciliations Deemed Liquidated
The U.S. Court of Appeals for the Federal Circuit recently affirmed the dismissal of a challenge brought by Ford to CBP’s denial of a $6.2 million refund of duty overpayments on entries of Jaguar cars. Ford requested the refunds via reconciliation, and argued its reconciliation entries should have deemed liquidated, and the refunds issued, when a year passed without any CBP action. As explained by Ford, the Court of International Trade had first ruled its court challenge was filed to early (see 10072920), and then ruled it was too late (see 14061901). Moving past the timing question, the Federal Circuit a Feb. 3 decision (here) ruled that CIT was within its rights to decline to issue judgment in favor of Ford, and make the company challenge denied protests of the liquidations themselves. “District courts may refuse declaratory relief where an alternative remedy is better or more effective,” it said.
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Circuit Judge Pauline Newman dissented from the Federal Circuit majority, finding the simpler solution would have been to give Ford the refund. “The judicial role is to bring the matter to a close, not to start again,” said Judge Newman. “The panel majority apparently agrees that Ford is entitled to the refund. Indeed, the government does not dispute the merits of Ford’s entitlement, after six years of this litigation. On the unanimous holding that Ford is not barred from receiving the refund, the appropriate judicial role is to order the refund, and close the case,” she said.