RE, Chief Judge:
In this action, plaintiff seeks summary judgment of its claim alleging that the Customs Service incorrectly denied it remission of certain duties assessed on repairs to a vessel. Asserting that the assessment of duties was proper, defendant has cross-moved for summary judgment.
The repairs were performed on plaintiff's tanker, the T/S Mount Washington, a vessel documented under the laws of the United States. At the time of the repairs...
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