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SEA-LAND SERVICE, INC. v. U.S.

Court No. 80-12-00159.

683 F.Supp. 1404 (1988)

SEA-LAND SERVICE, INC., Plaintiff, v. The UNITED STATES, Defendant.

United States Court of International Trade.

March 31, 1988.

Attorney(s) appearing for the Case

Gerald A. Malia and Tanya J. Potter, Ragan & Mason, Washington, D.C. (at the trial and on the brief), Robert S. Zuckerman, Edison, N.J., (of counsel), for plaintiff.

John R. Bolton, Asst. Atty. Gen., Washington, D.C., Joseph I. Liebman, Atty. in Charge, Intern. Trade Field Office (Barbara M. Epstein, New York City, at trial and on the brief), for defendant.

RE, Chief Judge:

In this action, plaintiff, Sea-Land Service, Inc. (Sea-Land), seeks to recover customs duties paid for work done and equipment provided in a foreign country to its vessel, M/V Sea-Land Adventurer (Adventurer), a vessel documented under the laws of the United States to engage in foreign trade.

Pursuant to 19 U.S.C. § 1466(a) (Supp. III 1979), the cost of "repairs," "repair parts," "materials," and "equipment" provided in a foreign...

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