Chas. Kurz & Co., Inc. v. United States

RE, Chief Judge:

Plaintiff, Chas. Kurz & Co., Inc. (Kurz), seeks to recover duties paid to the United States pursuant to 19 U.S.C. § 1466(a) (1982) for ship repairs performed in a foreign country on the S.S. Spirit of Liberty, a United States flag vessel.

Kurz contends that Section 214(c)(3)(B) of the Trade and Tariff Act of 1984, which amended 19 U.S.C. § 1466(e) (1984 Amendment), entitles it to remission of the duties that it paid for the ship repairs. The amendment provides for the retroactive remission of duties “[u]pon request therefor ...” filed within 90 days of the amendment’s…