United States Federal Circuit

Liability for Harbor Maintenance Tax(HMT) payments on cruises occurring prior to January 27, 1993, which used HMT-covered ports only for layover stops, is barred by the retroactivity doctrine.

Appellate Information

• Decided 02/08/2005
• Published 02/08/2005

Judges

• MICHEL, Chief Judge., Before MICHEL , Chief Judge, NEWMAN, and BRYSON, Circuit Judges.

Court

• United States Federal Circuit

Counsel

• For Appellant:
  
• Judith A. Lee, Gibson, Dunn & Crutcher LLP, of Washington, DC, argued for plaintiff-cross appellant.   Of counsel on the brief was Michael K. Stransky.


• For Appellees:
  
• Todd M. Hughes, Assistant Director, Commercial Litigation Branch, Civil Division, United States Department of Justice, of Washington, DC, argued for defendant-appellant.   With him on the brief were Robert D. McCallum, Jr., Associate Attorney General;  and David M. Cohen, Director.   Of counsel on the brief was Richard McManus, Attorney, Office of the Chief Counsel, Bureau of Customs and Border Protection, of Washington, DC.