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SONY ELECTRONICS INC. v. U.S.

Slip Op. 01-40. Court Nos. 98-07-02438, 98-10-02987.

143 F.Supp.2d 970 (2001)

SONY ELECTRONICS INC., Plaintiff, v. UNITED STATES, Defendant. Arbon Steel & Service Co., Inc., Plaintiff, v. United States, Defendant.

United States Court of International Trade.

April 5, 2001.

Attorney(s) appearing for the Case

Galvin & Mlawski (John J. Galvin), New York, NY, for Plaintiffs.

Stuart E. Schiffer, Acting Assistant Attorney General; David M. Cohen, Director, Commercial Litigation Branch, Civil Division, United States Department of Justice; Jeanne E. Davidson, Deputy Director, Commercial Litigation Branch, Civil Division, United States Department of Justice; Todd M. Hughes, Assistant Director, Commercial Litigation Branch, Civil Division, United States Department of Justice; Jeffrey A. Belkin, Trial Attorney, Commercial Litigation Branch, Civil Division, United States Department of Justice, Richard McManus, Attorney, Office of General Counsel, United States Customs Service, Washington, D.C., for Defendant, of counsel.

OPINION

CARMAN, Chief Judge.

This matter arises from the combined motion of Plaintiffs Sony Electronics Inc. ("Sony") and Arbon Steel & Service Co., Inc. ("Arbon") for an order reassigning this action to a three-judge panel pursuant to 28 U.S.C. §§ 253(c) and 255(a) (1994) and Rule 77(e)(2) of the Rules of this Court. Defendant, United States, opposes the motion.

Plaintiffs both seek refunds of the Harbor Maintenance Tax ("HMT") paid...

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