Delphi Petroleum, Inc. v. United States

OPINION

RESTANI, Chief Judge.

This matter is before the court on the application of plaintiff Delphi Petroleum, Inc. (“Delphi”) for an award of attorney’s fees and costs pursuant to the Equal Access to Justice Act (“EAJA”), 28 U.S.C. § 2412. Delphi sought reliquidation of entries and drawback of Harbor Maintenance Taxes (“HMT”) and Merchandise Processing Fees (“MPF”) paid on certain imported petroleum products and now applies for the legal fees and costs incurred during the course of its lawsuit against the United States. 1 The United States contests this application, arguing that its…