Carnival Cruise Lines, Inc. v. United States

Memorandum Opinion and Order

Musgrave, Judge:

Plaintiffs paid harbor fees in accordance with Customs’ interpretation of the Harbor Maintenance Revenue Act. 26 U.S.C. §§ 4461-62. Plaintiffs claim such payments were in excess of the amounts required by the law and accordingly seek a refund of claimed overpayments. Plaintiff HAL Antillen, N.V challenges Customs’ denial of its protest concerning harbor fees which Customs assessed because of *1021HAL Antillen’s alleged underpayment of such fees. Defendant argues that this Court does not have jurisdiction to hear these claims. For the reasons set forth…