Elizabeth River Terminals, Inc. v. United States

RE, Chief Judge:

In this action, plaintiff sues to recover duties assessed on the cost of repairs made in a foreign country to its barge, the Cambria. The repairs, on which duties were assessed and which plaintiff seeks to have refunded, were made in Montreal, Quebec, Canada, in 1973.

Plaintiff, Elizabeth River Terminals, Inc., operates a dry bulk cargo facility. In its operation, plaintiff loads and unloads deep-water vessels, stores dry bulk materials and handles scrap metal for export.

The Cambria was purchased by the plaintiff on July 9, 1973 for use as a crane platform moored at its place…