United States Federal Circuit

Under 19 CFR 24.24(e)(2)(iii), Harbor Maintenance Tax liability is imposed upon cargo admitted into a Foreign Trade Zone, and is due immediately upon cargo unloading per section 4461(c)(2) of the Internal Revenue Code.

Appellate Information

• Decided 03/05/2001
• Published 03/05/2001

Judges

• LOURIE, Circuit Judge., Before MICHEL, LOURIE, and CLEVENGER, Circuit Judges.

Court

• United States Federal Circuit

Counsel

• For Appellant:
  
• Sidney H. Kuflik,Lamb and Lerch, of New York, NY, argued for plaintiff-appellant.   With him on the brief was David R. Ostheimer.


• For Appellees:
  
• Jeffrey A. Belkin, Trial Attorney, Commercial Litigation Branch, Civil Division, Department of Justice, of Washington, DC, argued for defendant-appellee.   With him on the brief were David M. Cohen, Director;  Jeanne E. Davidson, Deputy Director;  and Todd M. Hughes, Assistant Director.   Of counsel on the brief was Richard McManus, Attorney, Office of General Counsel, United States Customs Service, of Washington, DC.