Delphi Petroleum, Inc. v. United States

662 F. Supp. 2d 1348 (2009)

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Delphi Petroleum, Inc. v. United States

United States Court of International Trade
662 F. Supp. 2d 1348 (2009)

Facts

Between 1998 and 2002, Delphi Petroleum, Inc. (Delphi) (plaintiff) filed drawback entries under 19 U.S.C. § 1313(p) on petroleum products it imported and then exported. In its filings, Delphi included a notice reserving its right to seek refund of applicable Harbor Maintenance Tax (HMT) and Merchandise Processing Fees (MPF). Delphi included this notice at the direction of a representative of the United States Customs Service (customs) (defendant) who told Delphi that it could not seek refund of HMT and MPF payments until customs changed its policy on these payments. Customs granted the requests in 2003 and refunded Delphi 99 percent of duties paid. At that time, Delphi filed a protest requesting HMT and MPF refunds for its entries. Customs denied Delphi’s requests relating to entries prior to the year 2000, as those were beyond the three-year statute of limitations. Delphi challenged customs’ denial, arguing that its notice to customs included with the drawback claims protected its HMT and MPF claims. In the alternative, Delphi argued that customs was responsible for its failure to file the claims because Delphi was told by a customs representative not to file until customs’ policies on HMT and MPF refunds changed.

Rule of Law

Issue

Holding and Reasoning (Restani, C.J.)

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