Legal Opinion

Penrod Drilling Co. v. United States

United States Court of International Trade

Decided December 13, 1989No. Court 87-02-00170, 87-04-00608, 87-10-01022 and 87-11-01073PublishedCited by 15 opinions

1Opinion of the Court

OPINION

TSOUCALAS, Judge:

Plaintiff brings these actions to recover duties assessed by the United States Customs Service (“Customs”) under section 466(a) of the Tariff Act of 1930, 19 U.S.C. § 1466(a) (1988), on entries of repairs (including the cost of equipment, parts and materials) completed on four of plaintiff's vessels abroad. 1 Defendant moves to dismiss the actions for lack of jurisdiction because plaintiff allegedly failed to pay all liquidated duties, charges or exactions pri- or to commencement of the actions as required by 28 U.S.C. § 2637(a) (1982). Defendant also maintains that…

2Cases cited25 opinions

  1. Citizens to Preserve Overton Park, Inc. v. VolpeSupreme Court of the United States · 1971
  2. Immigration & Naturalization Service v. MirandaSupreme Court of the United States · 1982
  3. Miller & Co. v. United StatesCourt of Appeals for the Federal Circuit · 1987
  4. National Corn Growers Ass'n v. BakerCourt of Appeals for the Federal Circuit · 1988
  5. United States v. Uniroyal, Inc.Court of Customs and Patent Appeals · 1982

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3Cited by15 opinions

  1. Dazzle Mfg., Ltd. v. United StatesUnited States Court of International Trade · 1997
  2. Melco Clothing Co., Inc. v. United StatesUnited States Court of International Trade · 1992
  3. Apex Oil Co. v. United States Customs Service (In Re Apex Oil Co.)United States Bankruptcy Court, E.D. Missouri · 1990
  4. Hartford Fire Insurance Co. v. United StatesUnited States Court of International Trade · 2017
  5. Travenol Laboratories, Inc. v. United StatesUnited States Court of International Trade · 1996

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