Legal Opinion
Sea-Land Service, Inc. v. United States
United States Court of International Trade
Decided March 31, 1988No. Court 80-12-00159PublishedCited by 4 opinions
1Opinion of the Court
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 (Ad venturer), a vessel documented under the laws of the United States to engage in foreign trade.
Pursuant to 19 U.S.C. § 1466(a) (Supp. Ill 1979), the cost of “repairs,” “repair parts,” “materials,” and “equipment” provided in a foreign country to a United States documented vessel is subject to a duty of 50 per centum ad valorem, when the vessel first arrives in the United States.…
2Cases cited3 opinions
- The ConquerorSupreme Court of the United States · 1897
- Suwannee Steamship Co. v. United StatesUnited States Customs Court · 1977
- Mount Washington Tanker Co. v. United StatesCourt of Customs and Patent Appeals · 1981
3Cited by4 opinions
- Texaco Marine Services, Inc. And Texaco Refining and Marketing, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1994
- Sea-Land Service, Inc. v. United StatesUnited States Court of International Trade · 1990
- Texaco Marine Services, Inc. v. United StatesUnited States Court of International Trade · 1993
- Sea-Land Service, Inc. v. United StatesUnited States Court of International Trade · 1990