OPINION
RESTANI, Judge:
This action seeking recovery of Harbor Maintenance Taxes (HMT) pursuant to 28 U.S.C. § 1581(a) (1994) (jurisdiction over denial of protest by Customs Service) is before the court on cross motions for summary judgment.
Facts
Swisher International, Inc. paid HMT on a quarterly basis from the fourth quarter of 1990 through the second quarter of...
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