Legal Opinion
Carnival Cruise Lines, Inc. v. United States
United States Court of International Trade
Decided July 31, 2002No. Consol. 93-10-00691PublishedCited by 5 opinions
1Opinion of the Court
OPINION
MUSGRAVE, Judge.
In this action, plaintiffs Carnival Cruise Lines, Inc., HAL Antillen, N.V., HAL Shipping, Ltd., and Wind Surf Limited (collectively “Carnival”) contest the assessment and collection of the Harbor Maintenance Tax (“HMT”) 1 on passenger cruise ships by defendant the United States Customs Service (“Customs”). This matter began in 1992 when Customs audited the HMT paid by HAL Antillen for the period from April 1, 1987 through December 31, 1991 and assessed $322,311.00 for alleged underpayments. According to an August 20, 1992 letter from the Regional Director of Customs’…
2Cases cited21 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- United States v. Mead Corp.Supreme Court of the United States · 2001
- Auer v. RobbinsSupreme Court of the United States · 1997
- Bowles v. Seminole Rock & Sand Co.Supreme Court of the United States · 1945
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3Cited by5 opinions
- Princess Cruises, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2005
- Princess Cruises, Inc. v. United StatesUnited States Court of International Trade · 2002
- Carnival Cruise Lines, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2005
- Carnival Cruise Lines, Inc. v. United StatesUnited States Court of International Trade · 2003
- Carnival Cruise Lines, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2005