Ford Motor Co. v. United States

In 2004-2005, Ford imported Jaguar-brand cars from the UK into the U.S. and deposited estimated duty payments. Ford later concluded that its estimates had been too high and filed nine reconciliation entries, seeking a refund of about $6.2 million. Customs may liquidate an entry within one year after filing, 19 U.S.C. 1504(a). It may extend that period if it needs additional information or if the importer requests an extension, for a maximum of three one-year extensions. Otherwise the entry “shall be deemed liquidated at the rate ... asserted by the importer.” When an entry is deemed liquidated, Customs may not recalculate the duty owed. Ford asserted the rate in its reconciliation entries rather than the rate asserted at the time of entry. Ford sought a declaratory judgment that its entries had been liquidated as a matter of law in 2009. The Court of International Trade dismissed some claims as barred by the statute of limitations under 28 U.S.C. 2636(i) and declined to exercise its discretionary jurisdiction over the remaining claims. The Federal Circuit affirmed, declining to address the statute of limitations and noting that all of Ford’s entries have now liquidated; Customs denied the protest for Ford’s 2005 entries, and Ford has filed a section 1581(a) challenge. View "Ford Motor Co. v. United States" on Justia Law