Legal Opinion
South Corp. v. United States
United States Court of International Trade
Decided January 21, 1982No. Court 76-8-01816PublishedCited by 4 opinions
1Opinion of the Court
RE, Chief Judge:
Plaintiffs sue to recover duties paid for foreign repairs on two of their vessels, M/V North Seal and M/V Atlantic Seal. The parties have stipulated that plaintiff, South Corporation, was the owner of the vessel M/V North Seal which departed Woods Hole, Massachusetts on July 18, 1972 and was on a foreign voyage until it returned to the port of Galveston, Texas on December 23, 1972. Repairs were made at Montego Bay, Jamaica, on December 2, 1972 and the repair entry was filed on April 5, 1973.
Plaintiff, Seal Fleet, Inc., was the owner of the M/V Atlantic Seal which departed New…
2Cases cited7 opinions
- Jarecki v. G. D. Searle & Co.Supreme Court of the United States · 1961
- Sternfeld v. United StatesCourt of Customs and Patent Appeals · 1924
- United States v. Kung Chen Fur Corp.Court of Customs and Patent Appeals · 1951
- United States v. Fairfield GlovesCourt of Customs and Patent Appeals · 1977
- Corpus Company v. United StatesUnited States Customs Court · 1972
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3Cited by4 opinions
- South Corporation and Seal Fleet, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1982
- North American Foreign Trading Corp. v. United StatesUnited States Court of International Trade · 1985
- Presley v. Vessel Carribean SealDistrict Court, S.D. Texas · 1982
- United States v. Bavarian Motors, Inc.United States Court of International Trade · 1982