Importer to Appeal Suit on Finality of Duty Drawback Claims

Importer Performance Additives will appeal a May Court of International Trade decision finding that a duty drawback claim becomes deemed liquidated after one year if the underlying import entries are also liquidated and final, with finality defined as the end of the 180-day window in which to file a protest with CBP (see 2405310073). Judge Jane Restani said that as a result one of Performance Additives' drawback claims was deemed liquidated but another of its claims wasn't, since its entries weren't liquidated and final within one year of the claim being made. The importer will take the case to the U.S. Court of Appeals for the Federal Circuit (Performance Additives v. United States, CIT # 22-00044).