Legal Opinion
Thomson Consumer Electronics, Inc. v. United States
United States Court of International Trade
Decided August 17, 1999No. Slip Op. 99-84; Court 95-03-00277-sPublishedCited by 5 opinions
1Opinion of the Court
OPINION
RESTANI, Judge.
The government seeks dismissal for lack of jurisdiction of the action brought by Thomson Consumer Electronics, Inc. (“Thomson”) for recovery of Harbor Maintenance Taxes (“HMT”) collected pursuant to 26 U.S.C. §§ 4461, 4462 (1994) on Thomson’s entries. The entries consisted of electronics products imported into the Customs territory of the United States in 1992 and subsequent years, and liquidated with HMT included.
Challenges to duties, taxes and other charges on imports within the jurisdietion of the Secretary of the Treasury are made by way of protest of liquidation…
2Cases cited15 opinions
- United States v. United States Shoe Corp.Supreme Court of the United States · 1998
- United States Cane Sugar Refiners' Ass'n v. BlockCourt of Customs and Patent Appeals · 1982
- United States Shoe Corporation v. United StatesCourt of Appeals for the Federal Circuit · 1997
- United States v. Yoshida International, Inc.Court of Customs and Patent Appeals · 1975
- Rhone Poulenc S.A. v. United StatesUnited States Court of International Trade · 1984
10 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Swisher International, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2000
- Thomson Consumer Electronics, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2001
- Esso Standard Oil Co. (PR) v. United StatesCourt of Appeals for the Federal Circuit · 2009
- Amoco Oil Co. v. United StatesUnited States Court of International Trade · 1999
- Citgo Petroleum Corp. v. United StatesUnited States Court of International Trade · 2000