Swisher International, Inc. v. United States
United States Court of Appeals for the Federal Circuit
205 F.3d 1358 (2000)
- Written by Gonzalo Rodriguez, JD
Facts
Swisher International, Inc. (Swisher) (plaintiff) made quarterly Harbor Maintenance Tax (HMT) payments between 1990 and 1994 in connection with its export of goods via seaport. In September 1994, Swisher filed an amended quarterly summary report seeking refund of all previous HMT payments on the grounds that its exports were tax exempt under Article I, Section 9, Clause 5 of the Constitution. The United States Customs Service (customs) (defendant) denied the request, stating that the HMT was a constitutional fee. Swisher challenged customs’ denial of its request to the United States Court of International Trade. Customs argued that the court lacked jurisdiction according to the United States Supreme Court’s decision in United States Shoe Corporation v. United States, in which the Court held that a constitutional challenge of the HMT by a party who had not filed a refund request was not a protestable decision. The court agreed with customs and dismissed the suit. Swisher appealed, arguing that customs’ denial of its refund request was a protestable decision under 19 U.S.C. § 1514(a).
Rule of Law
Issue
Holding and Reasoning (Michel, J.)
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