Pacific Transport Lines, Inc. v. United States

Johnson, Judge:

This action involves the cost of certain repairs to the American freighter New Zealand Victory while said vessel was in Shanghai, China, and Hong Kong. It is admitted that the repairs and the costs thereof are properly assessable with duty at the rate of 50 per centum ad valorem under the provisions of section 466 of the Tariff Act of 1930. It is contended, however, that the expenses of repairs made in such foreign country are dutiable at 50 per centum of the actual cost thereof, rather than at a fictitious cost determined by use of an official rate of exchange.

Francis M.…