Horizon Lines, LLC v. United States

FINDINGS OF FACT, CONCLUSIONS OF LAW AND ORDER

WALLACH, Judge.

I

INTRODUCTION

This matter is before the court for decision following a bench trial on June 2 and June 3, 2009. In this action, Plaintiff Horizon Lines, LLC (“Horizon” or “Plaintiff’) challenges the assessment of three categories of duties for work to its vessel in 2002 by U.S. Customs and Border Protection (“CBP”). At trial, Defendant United States (“Government” or “Defendant”) conceded that one category of duties (diesel generator support structure expenses) was incorrectly assessed and was granted a directed verdict as to another…