SEATEC INTERN., LTD. v. SECRETARY OF THE TREAS.

Civ. No. 81-329 (PG).

525 F.Supp. 980 (1981)

SEATEC INTERNATIONAL, LTD., Plaintiff, v. SECRETARY OF THE TREASURY, Defendant.

United States District Court, D. Puerto Rico.

September 17, 1981.


Attorney(s) appearing for the Case

Nicolás Jiménez, San Juan, P. R., for plaintiff.

Secretary of Justice of P. R., Nicolás Jiménez, Jiménez & Fusté, Tomas R. Lincoln, Dept. of Justice, San Juan, P. R., for defendant.


OPINION AND ORDER

PEREZ-GIMINEZ, District Judge.

This is an action for injunctive and declaratory relief brought by Seatec, a corporation engaged in the marine engineering business, to restrain the Secretary of the Treasury Department of the Commonwealth of Puerto Rico from collecting the unpaid excise tax on plaintiff's equipment and to order defendant to refund the amounts paid under protest which we may conclude were unduly assessed and paid.

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