RE, Chief Judge:
Plaintiffs sue to recover duties paid for foreign repairs on two of their vessels, M/V North Seal and M/V Atlantic Seal. The parties have stipulated that plaintiff, South Corporation, was the owner of the vessel M/V North Seal which departed Woods Hole, Massachusetts on July 18, 1972 and was on a foreign voyage until it returned to the port of Galveston, Texas on December 23, 1972. Repairs were made at Montego Bay, Jamaica, on December 2, 1972 and...
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