Sony Electronics, Inc. v. United States

Opinion

Restani, Judge:

This matter is before the court for entiy of judgment following the court’s opinion finding pre-judgment interest is not owing except as provided in 28 U.S.C. § 2644. See Swisher Int’l, Inc. v. United States, Slip-Op. 01-144 (Ct. Int’l Trade Dec. 11, 2001). The court has jurisdiction in this Harbor Maintenance Tax refund suit pursuant to 28 U.S.C. § 1581(a), which is limited to actions “contesting the denial of a protest.” See Swisher Int’l, Inc. v. United States, 205 F.3d 1358, 1364 (Fed. Cir.), cert. denied, 581 U.S. 1036 (2000). Because Sony timely contested Customs’…