MEMORANDUM OPINION
RE, Chief Judge:
Plaintiff, Oswego Barge Corp., brought this action to recover customs duties paid on certain repairs made in a foreign country to the Nepco 140, an oil tanker barge of American registry. Plaintiff maintains that, pursuant to 19 U.S.C. § 1466, the duties should have been remitted by the Secretary of the Treasury.
Plaintiff contends that, under the facts presented, the Secretary's refusal to remit the duties...
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