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PENROD DRILLING CO. v. U.S.

Court Nos. 87-02-00170, 87-04-00608, 87-10-01022 and 87-11-01073.

727 F.Supp. 1463 (1989)

PENROD DRILLING COMPANY, Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

December 13, 1989.

Attorney(s) appearing for the Case

Haight, Gardner, Poor & Havens, John W. McConnell, Jr., New York City, for plaintiff.

Stuart M. Gerson, Asst. Atty. Gen., Joseph I. Liebman, Atty. in Charge, International Trade Field Office, Commercial Litigation Branch, Civ. Div., U.S. Dept. of Justice, Barbara M. Epstein, Washington, D.C., for defendant.

OPINION

TSOUCALAS, Judge:

Plaintiff brings these actions to recover duties assessed by the United States Customs Service ("Customs") under section 466(a) of the Tariff Act of 1930, 19 U.S.C. § 1466(a) (1988), on entries of repairs (including the cost of equipment, parts and materials) completed on four of plaintiff's vessels abroad.1 Defendant moves to dismiss the actions for lack of jurisdiction because plaintiff allegedly...

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