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U.S. v. WASHINGTON INTERN. INS. CO.

Slip Op. 05-57, Court No. 01-00358.

374 F.Supp.2d 1265 (2005)

UNITED STATES, Plaintiff, v. WASHINGTON INTERNATIONAL INSURANCE CO., Defendant.

United States Court of International Trade.

May 12, 2005.

Attorney(s) appearing for the Case

Peter D. Keisler, Assistant Attorney General; David M. Cohen, Director, and Patricia M. McCarthy, Assistant Director, Commercial Litigation Branch, Civil Division, U.S. Department of Justice (Kenneth D. Woodrow), for plaintiff.

Sandler, Travis & Rosenberg, P.A. (Arthur K. Purcell), Miami, FL, for defendant.

Opinion

AQUILINO, Senior Judge.

Tariff acts of the United States have long provided for penalties for inadequate or omitted information with regard to imposition of duties on goods upon entry into the country. E.g., Act of March 3, 1791, § 13, 3 Stat. 199, 202; 19 U.S.C. § 1592(a)(1), (c) (1992). Moreover, the Tariff Act of 1930, as amended, has provided for government recovery of unpaid duties, "whether or not a monetary penalty...

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