A case making its way through the Court of International Trade concerning CBP's interpretation of the drawback statute could result in a "win-win for the drawback community," law firm Neville Peterson said in a blog post. The case could see the court "employ a rule of lenity" when interpreting what is an "article description" for the purposes of setting substitution unused merchandise drawback eligibility, the firm claimed.
Drawback
A duty drawback is a refund by CBP of the duties, taxes, or fees paid on imported goods, which were imposed upon importation as prescribed in 19 U.S.C. 1313(d). More broadly, a drawback also includes the refund or remission of other excise taxes pursuant to other provisions of law.
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CBP’s interpretation of the drawback statute and programming of its ACE Drawback Module led to an "absurd" rejection of substitution unused merchandise drawback eligibility for an importer of civil aviation equipment that disregards the basic structure of the tariff schedule, Spirit Aerosystems said in a March 24 motion for summary judgment at the Court of International Trade (Spirit Aerosystems v. U.S., CIT # 20-00094).
The Court of International Trade remanded the Commerce Department's decision not to use adverse facts available for Assan Aluminyum Sanayi ve Ticaret's billing adjustments in an antidumping duty investigation on common alloy aluminum sheet from Turkey, in a March 1 opinion made public March 8.
The Court of International Trade in a March 1 opinion made public March 8 sent back parts of the Commerce Department's antidumping duty investigation on common alloy aluminum sheet from Turkey, ruling the Commerce Department did not properly explain its decision not to use an adverse inference for its treatment of respondent Assan Aluminyum Sanayi ve Ticaret's billing adjustments. Judge Gary Katzmann also remanded the case, per Commerce's request, over the agency's duty neutral method for calculating Assan's duty drawback adjustment. Katzmann upheld Assan's duty drawback adjustment itself, Commerce's denial of a home market rebate adjustment to Assan and the agency's reliance on Assan's affiliated freight costs.
The Court of International Trade in a March 1 confidential opinion denied parts and granted parts of Assan Aluminyum Sanayi ve Ticaret's motion for judgment in a case concerning the antidumping duty investigation on common alloy aluminum sheet from Turkey, remanding aspects of the case to the Commerce Department. In a letter, Judge Gary Katzmann gave the litigants until March 7 to review the confidential information in the opinion (Assan Aluminyum Sanayi ve Ticaret v. United States, CIT # 21-00246).
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Trade Law Daily is providing readers with the top 20 stories published in 2022. All articles can be found by searching on the titles or by clicking on the hyperlinked reference numbers.
Electrical cabinets specifically designed to be installed in power control rooms are eligible for drawback, CBP headquarters said in a recently released ruling that CBP issued in September. The ruling followed a request for further review by SMS USA LLC following the denial of its drawback claims.
The Customs Rulings Online Search System (CROSS) was updated Nov. 29 with the following headquarters rulings (ruling revocations and modifications will be detailed elsewhere in a separate article as they are announced in the Customs Bulletin):