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Next, with respect to the Governments argument that the CIT erred in finding that the calculation methodology set forth in 1313(l) is nullified by the Rule, 1313(l)(2)(B)(C) provides that the amount of drawback available based on substituted merchandise shall be equal to 99 percent of the lesser of (i) the amount of duties, taxes, and fees paid with respect to the imported merchandise

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Juul did not immediately respond to Gizmodos request for comment early Wednesday morning but has previously raised concerns that e-cigarettes are being targeted specifically for bans when traditional cigarettes are still perfectly legal

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