United States Federal Circuit

The United States Customs Service lacks authority to render a decision regarding the constitutionality of Harbor Maintenance Taxes ("HMT") as applied to imports, since the agency merely passively assesses and collects HMT payments.

Appellate Information

• Decided 04/18/2001
• Published 04/18/2001

Judges

• LINN, Circuit Judge., Before NEWMAN, RADER, and LINN, Circuit Judges.

Court

• United States Federal Circuit

Counsel

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


• For Appellees:
  
• 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.