“[W]hether the U.S. Court of International Trade erred when it held the [Rule promulgated by the Department of the Treasury in conjunction with U.S. Customs and Border Protection confirming the prohibition in 19 U.S.C. § 1313(v)] invalid.”
“[T]he Court of International Trade did not err in finding that the Rule, which redefines ‘drawback’ to include excise tax liability on exports that have neither been ‘paid or determined,’ is contrary to the clear intent of Congress as expressed in the language and structure of the statute.”
