International Navigation Co. v. United States

Johnson, Judge:

This is a protest against the collector’s assessment of duty at 50 per centum ad valorem under section 466 of the Tariff Act of 1930 on the cost of certain repairs made in a foreign country to a vessel documented under the laws of the United States to engage in foreign trade and against the decision of the collector or his assistant denying an application for relief from such duties. It is claimed in the first five items of the protest that said repairs were compelled by a casualty arising in the regular course of the vessel’s *53voyage and were necessary to secure tbe safety of…