Texport Oil Co. v. United States

185 F.3d 1291 (1999)

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Texport Oil Co. v. United States

United States Court of Appeals for the Federal Circuit
185 F.3d 1291 (1999)

Facts

Texport Oil Company (Texport) (plaintiff) imported certain petroleum products into the United States. Later, upon exporting petroleum products ranging from heating oil to jet fuel, Texport sought a refund under 19 U.S.C. § 1313(j)(2) for duties paid during its earlier importation of petroleum products, claiming that both its imported and exported products were commercially interchangeable. The United States Customs Service (customs) (defendant) denied the request, stating that Texport could not establish that the products were commercially interchangeable because Texport had failed to have the products tested to ensure that they were interchangeable. Texport challenged the denial to the United States Court of International Trade. The court interpreted “commercially interchangeable” to mean that the import and export goods must be commercially accepted and the description of the goods must match the sale invoice or contract. Customs appealed.

Rule of Law

Issue

Holding and Reasoning (Clevenger, J.)

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