CIT Tosses Case Seeking Retroactive Section 301 Exclusions
The Court of International Trade in a Jan. 6 order dismissed a customs case from importer Tylt over the retroactive application of exclusions that the Office of the U.S. Trade Representative granted for certain goods subject to Section 301 tariffs. The plaintiff voluntarily dismissed the action. Tylt's complaint said the language in the exclusion announcement doesn't prevent Section 301 refunds for entries that are not protestable since the protest deadline expired. It also said the USTR's withholding the refund of duties for entries that are not protestable is arbitrary and violates the Administrative Procedure Act (Tylt v. U.S., CIT # 21-00579).
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Elon Pollack, counsel for Tylt, said that the issue in the present case is the same as the one that was before the U.S. Court of Appeals for the Federal Circuit in ARP Materials v. U.S. In that decision, the appellate court ruled that a protest was needed to retroactively apply Section 301 duty exclusions (see 2209060035). "Unless we dismiss the case, the Government’s answer would be due next week," Pollack said.