Princess Cruises, Inc. v. United States

OPINION

MUSGRAVE, Judge.

In this consolidated action, plaintiff Princess Cruises, Inc. (“Princess”) contests the assessment and calculation of the Harbor Maintenance Tax (“HMT”) 1 on passenger cruise ships by defendant the United States Customs Service (“Customs”) and Customs’ assessment of pre-billing interest on allegedly underpaid HMT and Arriving Passenger Fee (“APF”) 2 amounts. This matter began in 1991, when Customs’ Pacific Region, Regulatory Audit Division initiated audits of Princess’s APF payments for 1986 to 1991 and its HMT payments for 1987 to 1991. As a result of the audit, in…