Fed. Circ. Upholds Horizon Win In Repairs Duty Case

Law360, New York (December 6, 2010, 7:09 PM EST) -- A federal appeals court on Monday upheld a decision that ruled repairs done to Horizon Lines LLC's cargo ship Hawaii while it was docked in Portugal were nondutiable modifications, not dutiable repairs.

The U.S. Court of Appeals for the Federal Circuit affirmed the U.S. Court of International Trade's decision ordering the government to refund duties paid on two of the three repairs made to the Hawaii in the port of Lisnave, Portugal.

The appeals court agreed with the CIT that work performed on certain of this...
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