Legal Opinion
Sea-Land Service, Inc. v. United States
United States Court of International Trade
Decided January 28, 1993No. Court 92-01-00019PublishedCited by 3 opinions
1Opinion of the Court
OPINION
TSOUCALAS, Judge:
Defendant moves pursuant to Rule 12(b)(1) of the Rules of this Court to dismiss this action for lack of jurisdiction. 1
This action was initiated by plaintiff, Sea-Land Service, Inc. (“Sea-Land”), to recover duties assessed on repairs made overseas to its American documented vessel pursuant to 19 U.S.C. § 1466(a). 2 Subsequent to the assessment of duties, Sea-Land challenged the assessment by filing an application for relief with Customs’ San Francisco Vessel Repair Liquidation Unit, seeking remission based on a claim that the work constituted non-dutiable modifications…
2Cases cited14 opinions
- Irwin v. Department of Veterans AffairsSupreme Court of the United States · 1991
- Canadian Fur Trappers Corp., and Meldisco, a Division of Melville Corp. v. The United States, Defendant/cross-AppellantCourt of Appeals for the Federal Circuit · 1989
- Omni U.S.A., Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1988
- Canadian Fur Trappers Corp. v. United StatesUnited States Court of International Trade · 1988
- United States v. Reliable Chemical Co.Court of Customs and Patent Appeals · 1979
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3Cited by3 opinions
- US JVC Corp. v. United StatesUnited States Court of International Trade · 1998
- 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 · 1993