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Chrysler Corp. v. US, No. 09-1267

By FindLaw Staff on January 19, 2010 1:34 PM

Judgment of the United States Court of International Trade upholding the denial by United States Custom and Border Protection of a refund on the Harbor Maintenance Tax (HMT) allegedly paid on exports before July 1, 1990 is affirmed where: 1) Customs retains the authority under the HMT statute to amend and enforce its refund regulations as applied to export HMT; 2) Chrysler has failed to raise a genuine issue of fact regarding the validity of the regulation or its compliance with that regulation; and 3) the trade court clearly acted within its discretion in declining to impose an adverse inference.   

Read Chrysler Corp. v. US, No. 09-1267

Appellate Information

Appealed from: United States Court of International Trade

Decided January 19, 2010

Judges

Before: Newman, Lourie, and Bryson, Circuit Judges

Opinion by  Lourie,  Circuit Judge

Counsel

For Appellant: Alan Goggins, Barnes Richardson & Colburn

For Appellee:  Tara K. Hogan, US Department of Justice, Commercial Litigation Branch

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