American Viking Corp. v. United States

JOHNSON, Judge.

This suit involves an entry, filed at the port of Philadelphia on October 11, 1951, pursuant to section 466 ofi the Tariff Act of 1930, 19 U.S.C.A. §§ 257, 258, infra, covering numerous repairs made between 1949 and 1951, inclusive, to the S. S. St. Christopher, a vessel documented under the laws of the United States. Some of these repairs were found to have been necessitated by stress of weather or other casualty and were granted free entry, but duty was levied upon the balance. The protest before us is limited to the collector’s assessment of duty on the cost of repairs made…