RE, Chief Judge:
Plaintiff, the owner and operator of the vessel M/V Day Peckinpaugh, brought this action to recover customs duties paid on repairs made to the vessel at a foreign port. The vessel, documented under the laws of the United States, was engaged in transporting bulk cement on Lake Ontario between the Canadian port of Picton, Ontario, and the American ports at Rome and Rochester, New York. In August, 1973, the vessel was drydocked at Port Weller, Ontario...
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