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SWISHER INTERN., INC. v. U.S.

SLIP OP. 01-144, Nos. 95-03-00322, 98-07-02438.

178 F.Supp.2d 1354 (2001)

SWISHER INTERNATIONAL, INC., Plaintiff, v. UNITED STATES, Defendant. Sony Electronics, Inc., and, Arbon Steel & Service Co., Inc., Plaintiffs, v. United States, Defendant.

United States Court of International Trade.

December 11, 2001.

Attorney(s) appearing for the Case

McKenna & Cuneo, L.L.P., Washington, DC (Peter Buck Feller, Daniel G. Jarcho, and Joseph F. Dennin) for plaintiff Swisher.

Galvin & Mlawski, New York City (John J. Galvin) for plaintiffs Sony Electronics, Inc., and Arbon Steel & Service Co., Inc.

Robert D. McCallum, Jr., Assistant Attorney General, David M. Cohen, Director, Commercial Litigation Branch, Civil Division, United States Department of Justice (Jeanne E. Davidson, Todd M. Hughes, and Jeffrey A. Belkin), Richard McManus Office of the Chief Counsel, United States Customs Service, of counsel, for defendant.

Coudert Brothers, New York City (Steven H. Becker and Paul A. Horowitz) for amici HMT Plaintiffs' Steering Committee.

Baker & McKenzie, Washington, DC (Susan G. Braden, William D. Outman, Kevin M. O'Brien, Teresa A. Gleason, Michael E. Murphy) for amicus IBM.

OPINION

RESTANI, Judge.

This action is before the court on cross-motions for summary judgment pursuant to USCIT R. 56. The sole issue is whether plaintiffs are entitled to prejudgment interest on fees paid under the export provision of the Harbor Maintenance Tax ("HMT").

Jurisdiction

This court has jurisdiction pursuant to 28 U.S.C. § 1581(a) for claims based on protest of refund denials. See Swisher Int'l, Inc. v...

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