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

No. 00-1091.

247 F.3d 1210 (2001)

THOMSON CONSUMER ELECTRONICS, INC., Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

DECIDED April 18, 2001.


Attorney(s) appearing for the Case

J. Kevin Horgan, deKieffer & Horgan, of Washington, DC, argued for plaintiff-appellant. Of counsel on the brief was Kevin C. Kennedy.

Jeanne E. Davidson, Deputy Director, Commercial Litigation Branch, Civil Division, Department of Justice, of Washington, DC, argued for defendant-appellee. On the brief were David M. Cohen, Director, and Todd M. Hughes, Assistant Director. Of counsel was Lara Levinson, Attorney. Also of counsel was Richard McManus, Office of Chief Counsel, U.S. Customs Service, of Washington, DC.

Before NEWMAN, RADER, and LINN, Circuit Judges.


LINN, Circuit Judge.

Thomson Consumer Electronics ("Thomson") appeals a judgment of the United States Court of International Trade dismissing its complaint for lack of jurisdiction. Thomson Consumer Elecs. v. United States, 62 F.Supp.2d 1182 (CIT 1999). Thomson filed a complaint in the Court of International Trade for recovery of the Harbor Maintenance Taxes ("HMT") it paid on electronic products imported in 1992 and...

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