Keeler v. United States

JOHNSON, Judge;

This suit involves an American-made airplane, repaired or altered in Canada, which was assessed with duty by the *49collector at 15 per centum ad valorem under paragraph 370 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T. D. 51802. It is claimed that duty should have been levied only upon the cost of the repairs or alterations, pursuant to the provisions of paragraph 1615 (g) of said tariff act, as amended by the Customs Administrative Act of 1938.

At the trial, plaintiff and defendant each called two witnesses and certain documents were…