American Whaling Co. v. United States

Johnson, Judge:

This is a protest against the collector’s re-reliqui-dation of June 18, 1953, following a decision and judgment of this court in American Whaling Company, Inc. v. United States, 30 Cust. Ct. 437, Abstract 57286, which case involved the question of whether certain items of equipment and expenses of repairs to the vessel “Frango” were dutiable under section 466 of the Tariff Act of 1930. It is now claimed that, instead of a refund of $13,761.50, the refund should have been in the sum of $26,824; that is, the sum of $13,062.50 paid pursuant to the liquidation of June 27, 1939,…