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.
Appealed from: United States Court of International Trade
Decided January 19, 2010
Opinion by Lourie, Circuit Judge
For Appellant: Alan Goggins, Barnes Richardson & Colburn
For Appellee: Tara K. Hogan, US Department of Justice, Commercial Litigation Branch