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  5. 866 F.Supp. 1437 (1994)
 

CARNIVAL CRUISE LINES, INC. v. U.S.

Slip Op. 94-169, Court No. 93-10-00691.

866 F.Supp. 1437 (1994)

CARNIVAL CRUISE LINES, INC., HAL Antillen, N.V., Hal Shipping Ltd., and Wind Surf Limited, Plaintiffs, v. The UNITED STATES, Defendant.

United States Court of International Trade.

As Corrected January 19, 1995.

Attorney(s) appearing for the Case

Paul, Weiss, Rifkind, Wharton & Garrison, Robert E. Montgomery, Jr., Robert P. Parker, Washington, DC, for plaintiffs.

Frank W. Hunger, Asst. Atty. Gen., David M. Cohen, Director, Commercial Litigation Branch, Civil Div., U.S. Dept. of Justice, John K. Lapiana, of counsel, Arthur Rettinger, Christopher Chen, U.S. Customs Service, Washington, DC, for defendant.

MEMORANDUM OPINION AND ORDER

MUSGRAVE, Judge.

Plaintiffs paid harbor fees in accordance with Customs' interpretation of the Harbor Maintenance Revenue Act. 26 U.S.C. §§ 4461-62. Plaintiffs claim such payments were in excess of the amounts required by the law and accordingly seek a refund of claimed overpayments. Plaintiff HAL Antillen, N.V. challenges Customs' denial of its protest concerning harbor fees which Customs assessed because of HAL Antillen...

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