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UNITED STATES v. FEDERAL INS. CO.

Appeal No. 85-2343.

805 F.2d 1012 (1986)

UNITED STATES, Appellant, v. FEDERAL INSURANCE COMPANY and Cometals, Inc., Appellees.

United States Court of Appeals, Federal Circuit.

November 10, 1986.

Attorney(s) appearing for the Case

Barbara M. Epstein, Commercial Litigation Branch, Dept. of Justice, New York City, argued, for appellant; with her on the brief were Richard K. Willard, Acting Asst. Atty. Gen., David M. Cohen, Director and Joseph I. Liebman, Atty. in Charge, Intern. Trade Field Office.

David Serko, Serko, Simon & Abbey, New York City, argued, for appellees.

Before MARKEY, Chief Judge, NIES and NEWMAN, Circuit Judges.

NIES, Circuit Judge.

The United States appeals the judgment of the United States Court of International Trade in United States v. Federal Insurance Co. and Cometals, Inc., 605 F.Supp. 298 (Ct. Int'l Trade 1985), holding that the government is equitably estopped from collecting certain import duties from an importer, Cometals, Inc., and its surety, Federal Insurance Company. Our jurisdiction over the appeal is found in 28...

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