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THOMSON CONSUMER ELECTRONICS, INC. v. U.S.

Slip Op. 99-84. Court No. 95-03-00277-s.

62 F.Supp.2d 1182 (1999)

THOMSON CONSUMER ELECTRONICS, INC., Plaintiff, v. The UNITED STATES, Defendant.

United States Court of International Trade.

August 17, 1999.

Attorney(s) appearing for the Case

deKieffer & Horgan (J. Kevin Horgan), Kevin C. Kennedy, Professor, Detroit College of Law at Michigan State University, of counsel, for plaintiff.

David W. Ogden, Acting Assistant Attorney General, David M. Cohen, Director, Commercial Litigation Branch, Civil Division, United States Department of Justice (Jeanne E. Davidson, Todd M. Hughes and Lara Levinson), Richard McManus, Office of the Chief Counsel, United States Customs Service, of counsel, for defendant.

OPINION

RESTANI, Judge.

The government seeks dismissal for lack of jurisdiction of the action brought by Thomson Consumer Electronics, Inc. ("Thomson") for recovery of Harbor Maintenance Taxes ("HMT") collected pursuant to 26 U.S.C. §§ 4461, 4462 (1994) on Thomson's entries. The entries consisted of electronics products imported into the Customs territory of the United States in 1992 and subsequent...

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