AGP, L.P. v. United States

OPINION

REGINALD W. GIBSON, Senior Judge.

INTRODUCTION

Plaintiffs, AGP, L.P., et al., filed a claim in this court challenging the constitutionality of the Harbor Maintenance Tax (HMT) on exports and seeking a refund of payments made under the HMT. Subsequent to the filing of this claim, however, the United States Supreme Court has held that the Court of International Trade (CIT) has exclusive jurisdiction over challenges to the HMT. This circumstance, of course, divests the Court of Federal Claims (COFC) of jurisdiction to hear such challenges. United States v. United States Shoe Corp., — U.S.…