Corpus Company v. United States

RE, Judge:

In these four related cases, which were tried jointly, plaintiffs seek to recover certain duties levied by customs officials upon the cost of repairs, made in foreign countries during the period 1966-1969, upon four vessels owned by plaintiffs. Plaintiff, Corpus Company, is the owner of the Mediterranean Seal, which was engaged in seismic exploration off the coasts of Australia, Africa, and southeast Asia. The Mediterranean Seal was absent from the United States for a period of 21 months. Plaintiff, Three R Trust, is the owner of the Gulf Seal, which was engaged in similar work in…