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PRINCESS CRUISES, INC. v. U.S.

Slip Op. 02-99, Court Nos. 94-06-00352, 98-03-00463.

217 F.Supp.2d 1361 (2002)

PRINCESS CRUISES, INC., Plaintiff, v. THE UNITED STATES, Defendant.

United States Court of International Trade.

August 29, 2002.

Attorney(s) appearing for the Case

Gibson, Dunn & Crutcher LLP (Judith A. Lee and Brian J. Rohal, Washington, DC) for Plaintiff.

Robert D. McCallum, Jr., Assistant Attorney General, Atlanta, GA, David M. Cohen, Director, Commercial Litigation Branch, Civil Division, U.S. Department of Justice, Washington, DC (Lara Levinson and Michael Duclos, Washington, DC), and Scott Falk and Vickie R. Shaw, Office of Chief Counsel, United States Customs Service Indianapolis, IN, of counsel, for Defendant.

OPINION

MUSGRAVE, Judge.

In this consolidated action, plaintiff Princess Cruises, Inc. ("Princess") contests the assessment and calculation of the Harbor Maintenance Tax ("HMT")1 on passenger cruise ships by defendant the United States Customs Service ("Customs") and Customs' assessment of pre-billing interest on allegedly underpaid HMT and Arriving Passenger Fee ("APF")2 amounts. This matter began...

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