Legal Opinion
Sea-Land Service, Inc. v. United States
Court of Appeals for the Federal Circuit
Decided February 16, 2001No. 00-1047PublishedCited by 16 opinions
1Opinion of the Court
SCHALL, Circuit Judge.
Under 19 U.S.C. § 1466(a),1 a duty is imposed on the expenses of repairs on United States vessels in foreign shipyards. In Texaco Marine Services, Inc. v. United States, 44 F.3d 1539, 1543-44 (Fed.Cir.1994), we held that dutiable expenses under § 1466(a) include all expenses that would not have been incurred “but for” the vessel’s repairs. In this case, Sea-Land Service, Inc. and American President Lines, LTD, now known as American Ship Management, LLC (referred to collectively as “Sea-Land”), incurred repair expenses *1368on United States vessels in foreign shipyards with…
2Cases cited6 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Guess? Incorporated v. The United StatesCourt of Appeals for the Federal Circuit · 1991
- Heraeus-Amersil, Inc., Appellee/cross-Appellant v. The United States, Appellant/cross-AppelleeCourt of Appeals for the Federal Circuit · 1986
- Texaco Marine Services, Inc. And Texaco Refining and Marketing, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1994
- Hemscheidt Corporation v. United StatesCourt of Appeals for the Federal Circuit · 1995
1 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- California Industrial Products, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2006
- International Custom Products, Inc. v. United StatesUnited States Court of International Trade · 2008
- Sl Service, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2004
- American Fiber & Finishing, Inc. v. United StatesUnited States Court of International Trade · 2015
- American National Fire Insurance v. United StatesUnited States Court of International Trade · 2006
11 more not listed; retrieve them via the Exa API.