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ST. PAUL FIRE & MARINE INS. CO. v. U.S.

Court No. 88-02-00094.

799 F.Supp. 120 (1992)

ST. PAUL FIRE & MARINE INSURANCE COMPANY (SURETY FOR CARREON, INC.), Plaintiff, v. The UNITED STATES, Defendant.

United States Court of International Trade.

August 3, 1992.

Attorney(s) appearing for the Case

Glad & Ferguson, T. Randolph Ferguson and John M. Daley, San Francisco, Cal., for plaintiff.

Stuart M. Gerson, Asst. Atty. Gen., Joseph I. Liebman, Attorney in Charge, Intern. Trade Field Office, Commercial Litigation Branch, Washington, D.C., Pamela G. Larrabee, Governors Island, N.Y., for defendant.

MEMORANDUM OPINION AND ORDER

GOLDBERG, Judge:

Plaintiff St. Paul Fire & Marine Insurance Company ("St. Paul") brought this action pursuant to 28 U.S.C. § 1581(a) (1988) challenging the denial by the United States Customs Service ("Customs") of its protest regarding the liquidation of forty-one entries of merchandise. St. Paul contends that the merchandise was liquidated by operation of law at the rate...

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