718 Fifth Avenue Corp. v. United States

741 F. Supp. 1577 (1990)

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718 Fifth Avenue Corp. v. United States

United States Court of International Trade
741 F. Supp. 1577 (1990)

Facts

718 Fifth Avenue Corporation (Fifth) (plaintiff) imported an 18.42-carat cushion ruby mounted on a gold ring and embellished with diamonds, valued at over $2.3 million. The merchandise was imported to the United States on May 11, 1982, and exported to Switzerland on June 2, 1982. After export, the United States Customs Service (customs) (defendant) assessed duties on the import of 9.9 percent ad valorem exceeding $220,000. Fifth filed a drawback entry under 19 U.S.C. § 1313, which customs denied because Fifth did not present the merchandise for inspection. Fifth then reimported the merchandise, which entered duty-free, on May 2, 1984, and exported it on June 14, 1984. Fifth then filed a drawback entry, seeking a refund of the duties paid in 1982. Customs denied the 1984 drawback entry. Fifth challenged customs’ denial, arguing that § 1313 allowed it to seek drawback of the 1982 duties. Customs argued that under § 1313, Fifth could claim a drawback only for a duty paid since the last time the merchandise was exported. The parties stipulated to the fact that the merchandise was exported in 1984 in the same condition as it was imported in 1982 and that it was not used.

Rule of Law

Issue

Holding and Reasoning (Aquilino, J.)

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