RE, Chief Judge:
In this action, plaintiff sues to recover duties assessed on the cost of repairs made in a foreign country to its barge, the Cambria. The repairs, on which duties were assessed and which plaintiff seeks to have refunded, were made in Montreal, Quebec, Canada, in 1973.
Plaintiff, Elizabeth River Terminals, Inc., operates a dry bulk cargo facility. In its operation, plaintiff loads and unloads deepwater vessels, stores dry bulk materials...
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