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Appealed from: United States Court of International Trade

Chief Judge Gregory W. Carman

As used in this Customs case, “drawback” refers to the refund of Customs duties when a product “of the same kind and quality” as the imported product is subsequently exported. Here the United States Customs Service (“Customs”) first awarded the appellee, International Light Metals (“International”), drawback, but then rescinded its ruling and required International to refund the drawback it had received, based on Customs’ determination that the exported product was not “of the same kind and quality” as the imported product. In the prior appeal in this case, we reversed the Court of International Trade’s affirmance of that ruling, on the ground that it was based upon a misinterpretation of the governing statute. We remanded the case to that court for further proceedings consistent with our opinion. On the remand, the Court of International Trade directed Customs to pay International the amount of drawback Customs had required International to refund.

 
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