On July 22, 2010, the CIT issued its decision in Ford Motor Company v. United States. Ford requested that the Court declare that ten entries of cars imported from the United Kingdom into the United States were deemed liquidated by operation of law and that Ford could obtain duty refunds on those entries. CBP argued that the case should be dismissed on several grounds.  

The Court, while it determined that it did have jurisdiction over some of plaintiff’s claims, declined to issue a declaratory judgment based on those claims. The CIT dismissed claims related to one of the entries where Ford initially claimed it had not received a refund of duties for that entry, but later acknowledged that it had actually received the duty refund. The Court dismissed the claims pertaining to three entries for lack of subject-matter jurisdiction because Ford had already protested the reliquidation of those entries administratively, and they were the subject of a separate appeal at the CIT. For those claims over which the CIT did have jurisdiction, the Court declined to issue a declaratory judgment because Ford had other avenues by which to seek judicial review.