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UNITED STATES v. DESIREE INTERN. U. S. A., LTD.

No. 79 Civ. 2646 (RLC).

497 F.Supp. 264 (1980)

UNITED STATES of America, Plaintiff, v. DESIREE INTERNATIONAL U. S. A., LTD., and St. Paul Fire & Marine Insurance Co., Defendants.

United States District Court, S. D. New York.

July 31, 1980.

Attorney(s) appearing for the Case

John S. Martin, Jr., U. S. Atty., S. D. N. Y., New York City, for plaintiff; Janis P. Farrell, Asst. U. S. Atty., New York City, Harvey Barrison, Staff Atty., U. S. Customs Service, of counsel.

Hart & Hume, New York City, for defendant St. Paul Fire and Marine Ins. Co.; Paul E. Dahlman, New York City, of counsel.

OPINION

ROBERT L. CARTER, District Judge.

This is an action by the United States to recover liquidated customs duties from an importer of foreign goods, Desiree International U.S.A., Ltd. ("Desiree"), and its surety, St. Paul Fire & Marine Insurance Company ("St. Paul"). The government, arguing that defendants' obligation to pay the duties in question has become final under section 514 of the Tariff Act of 1930, as amended ("Act"), 19 U.S.C. § 1514...

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